Reconciliation Statement requirement under GST: auditors must certify GSTR 9C reconciling turnover, tax liability and ITC. Notification inserts FORM GSTR-9C into the Goa GST Rules, effective 13 September 2018, mandating a GSTIN wise reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR 9). The form requires reconciliation of gross and taxable turnover with enumerated adjustments, rate wise tax liability reconciliation including reverse charge and payments, detailed Input Tax Credit reconciliation against audited expenses, auditor recommendations on additional liabilities, and certification with specified annexures.
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.
Reconciliation Statement requirement under GST: auditors must certify GSTR 9C reconciling turnover, tax liability and ITC.
Notification inserts FORM GSTR-9C into the Goa GST Rules, effective 13 September 2018, mandating a GSTIN wise reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR 9). The form requires reconciliation of gross and taxable turnover with enumerated adjustments, rate wise tax liability reconciliation including reverse charge and payments, detailed Input Tax Credit reconciliation against audited expenses, auditor recommendations on additional liabilities, and certification with specified annexures.
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