GSTR-9C reconciliation statement requires audited reconciliation of turnover, tax liability and input tax credit with auditor certification. Insertion of Form GSTR-9C mandates an annual reconciliation statement for each GSTIN reconciling audited annual financial statements with the Annual Return (GSTR-9), covering gross and taxable turnover adjustments, rate wise tax liability and payments, and detailed reconciliation of Input Tax Credit with auditor certification and recommendations on additional liabilities and refunds.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-9C reconciliation statement requires audited reconciliation of turnover, tax liability and input tax credit with auditor certification.
Insertion of Form GSTR-9C mandates an annual reconciliation statement for each GSTIN reconciling audited annual financial statements with the Annual Return (GSTR-9), covering gross and taxable turnover adjustments, rate wise tax liability and payments, and detailed reconciliation of Input Tax Credit with auditor certification and recommendations on additional liabilities and refunds.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
