GST reconciliation statement rules updated with FORM GSTR-9C for turnover, tax, and ITC reporting requirements. Insertion of FORM GSTR-9C into the Uttarakhand Goods and Services Tax Rules, 2017 to provide the prescribed reconciliation statement for audit-related reporting. The form requires reconciliation of annual turnover, taxable turnover, tax payable, and input tax credit with the annual return, together with reasons for unreconciled differences and any additional amount payable. It also sets out auditor recommendation and certification formats, and detailed instructions for reporting adjustments, reverse charge supplies, exempt turnover, and ITC reconciliation.
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GST reconciliation statement rules updated with FORM GSTR-9C for turnover, tax, and ITC reporting requirements.
Insertion of FORM GSTR-9C into the Uttarakhand Goods and Services Tax Rules, 2017 to provide the prescribed reconciliation statement for audit-related reporting. The form requires reconciliation of annual turnover, taxable turnover, tax payable, and input tax credit with the annual return, together with reasons for unreconciled differences and any additional amount payable. It also sets out auditor recommendation and certification formats, and detailed instructions for reporting adjustments, reverse charge supplies, exempt turnover, and ITC reconciliation.
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