Reconciliation Statement requirement ensures audited financials reconcile with annual GST return; auditor certification and payment options follow. The amendment inserts FORM GSTR-9C, a mandatory reconciliation statement to be filed GSTIN wise reconciling audited annual financial statements with the Annual Return (GSTR-9). The form requires tabulated reconciliations of gross turnover, taxable turnover, rate wise tax liabilities and payments, and Input Tax Credit (including transitional and carry forward items), identification of unreconciled amounts with reasons, computation of additional amounts payable (tax, interest, cess, penalty), and auditor recommendations. Part B prescribes auditor certification and annexures where applicable.