Reconciliation Statement requirement: audited reconciliation of turnover, tax payments and input tax credit with annual GST return and auditor certification. Insertion of FORM GSTR-9C requires a GSTIN-level reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9), covering gross turnover adjustments, taxable turnover classification, rate-wise tax liability and payments, and detailed Input Tax Credit reconciliation; it includes fields for reasons for unreconciled differences, computation of additional amounts payable, auditor recommendations on additional liabilities and an option for taxpayer payment, together with a two-part certification regime requiring auditor sign-off and annexure of audit reports and financial statements.
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: audited reconciliation of turnover, tax payments and input tax credit with annual GST return and auditor certification.
Insertion of FORM GSTR-9C requires a GSTIN-level reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9), covering gross turnover adjustments, taxable turnover classification, rate-wise tax liability and payments, and detailed Input Tax Credit reconciliation; it includes fields for reasons for unreconciled differences, computation of additional amounts payable, auditor recommendations on additional liabilities and an option for taxpayer payment, together with a two-part certification regime requiring auditor sign-off and annexure of audit reports and financial statements.
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