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of <h1>Jharkhand Introduces FORM GSTR-9C for GST Reconciliation u/s 164, Effective September 13, 2018.</h1> The Government of Jharkhand issued the Jharkhand Goods and Services Tax (Tenth Amendment) Rules, 2018, effective from September 13, 2018, under section 164 of the Jharkhand Goods and Services Tax Act, 2017. This amendment introduces FORM GSTR-9C, a reconciliation statement for annual turnover and tax reconciliation, to be filed for each GSTIN. It includes detailed instructions for reconciling turnover, tax paid, and Input Tax Credit (ITC) with the audited financial statements. The notification outlines the auditor's role in certifying the reconciliation and additional liabilities due to discrepancies.
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