Reconciliation Statement requirement under GST: audited Form GSTR-9C mandates reconciliation of accounts, tax and ITC with certification. Insertion of Form GSTR-9C mandates a GSTIN-wise audited reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9) for gross turnover, taxable turnover, rate-wise tax liability and Input Tax Credit; unreconciled differences must be explained, additional amounts identified, and the auditor must provide certification or attach the statutory audit report and financial statements as required.
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Provisions expressly mentioned in the judgment/order text.
Reconciliation Statement requirement under GST: audited Form GSTR-9C mandates reconciliation of accounts, tax and ITC with certification.
Insertion of Form GSTR-9C mandates a GSTIN-wise audited reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9) for gross turnover, taxable turnover, rate-wise tax liability and Input Tax Credit; unreconciled differences must be explained, additional amounts identified, and the auditor must provide certification or attach the statutory audit report and financial statements as required.
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