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of <h1>Punjab GST Rules 2018: New FORM GSTR-9C for Audited Reconciliation of Turnover and Tax Details Introduced.</h1> The Punjab Goods and Services Tax (Thirteenth Amendment) Rules, 2018, effective from September 13, 2018, introduce FORM GSTR-9C for reconciliation of turnover and tax details as per audited financial statements with those declared in the annual GST return (GSTR-9). The form includes sections for reconciling gross and taxable turnover, tax paid, and input tax credit (ITC). It requires detailed breakdowns and explanations for discrepancies. The rules mandate separate reconciliation for each GSTIN and include auditor certification on the accuracy of the reconciliation statement. The notification is issued by the Punjab Department of Excise and Taxation.
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