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of <h1>Tamil Nadu amends GST Rules, introduces FORM GSTR-9C for detailed reconciliation of financials with GST filings.</h1> The Tamil Nadu Goods and Services Tax (Tenth Amendment) Rules, 2018, issued by the Governor of Tamil Nadu, amends the Tamil Nadu Goods and Services Tax Rules, 2017. Effective upon publication in the Official Gazette, the amendment introduces FORM GSTR-9C, a reconciliation statement for GST filings. This form includes detailed sections for reconciling turnover, taxable turnover, tax paid, and input tax credit (ITC) with the audited financial statements. It requires taxpayers to provide explanations for discrepancies and allows for auditor recommendations on additional liabilities. The amendment aims to ensure accurate GST compliance and reporting for the financial year 2017-18.
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