Reconciliation statement requirement: mandates auditor-certified alignment of audited accounts with annual GST returns and ITC reconciliation. Insertion of Form GSTR-9C mandates a reconciliation statement and auditor certification to align audited annual financial statements with the Annual Return (GSTR-9) for each GSTIN, covering reconciliation of gross and taxable turnover, rate-wise tax liability and payments (including reverse charge), Input Tax Credit reconciliation by expense heads, reasons for unreconciled differences, auditor recommendations for additional liabilities and prescribed certification formats and annexures.
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 auditor-certified alignment of audited accounts with annual GST returns and ITC reconciliation.
Insertion of Form GSTR-9C mandates a reconciliation statement and auditor certification to align audited annual financial statements with the Annual Return (GSTR-9) for each GSTIN, covering reconciliation of gross and taxable turnover, rate-wise tax liability and payments (including reverse charge), Input Tax Credit reconciliation by expense heads, reasons for unreconciled differences, auditor recommendations for additional liabilities and prescribed certification formats and annexures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
