Reconciliation Statement requirement mandates audited turnover, tax and ITC reconciliation with auditor certification and payment option. Chhattisgarh inserts FORM GSTR-9C, a mandatory reconciliation statement for each GSTIN, requiring: reconciliation of audited gross and taxable turnover with the Annual Return (including specified adjustments); rate-wise reconciliation of tax liability and payments (including reverse charge); reconciliation of Input Tax Credit with detailed expense heads and auto-populated totals; auditor recommendations on additional liabilities and options for payment; and auditor certification provisions for both preparing and non-preparing auditors.
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 mandates audited turnover, tax and ITC reconciliation with auditor certification and payment option.
Chhattisgarh inserts FORM GSTR-9C, a mandatory reconciliation statement for each GSTIN, requiring: reconciliation of audited gross and taxable turnover with the Annual Return (including specified adjustments); rate-wise reconciliation of tax liability and payments (including reverse charge); reconciliation of Input Tax Credit with detailed expense heads and auto-populated totals; auditor recommendations on additional liabilities and options for payment; and auditor certification provisions for both preparing and non-preparing auditors.
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