Reconciliation statement requirement: mandatory Form GSTR 9C links audited accounts to annual GST returns and auditor certification. Amendment inserts Form GSTR-9C into the Puducherry GST Rules requiring a GSTIN wise reconciliation statement that reconciles audited annual financial statements with the Annual Return (GSTR 9) across gross turnover, taxable turnover, tax liability and Input Tax Credit, includes fields for unreconciled differences and reasons, provides an auditor recommendation section for additional liabilities, and prescribes dual certification tracks with required attachments and detailed instructions on treatment of specific reconciliation items.
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Reconciliation statement requirement: mandatory Form GSTR 9C links audited accounts to annual GST returns and auditor certification.
Amendment inserts Form GSTR-9C into the Puducherry GST Rules requiring a GSTIN wise reconciliation statement that reconciles audited annual financial statements with the Annual Return (GSTR 9) across gross turnover, taxable turnover, tax liability and Input Tax Credit, includes fields for unreconciled differences and reasons, provides an auditor recommendation section for additional liabilities, and prescribes dual certification tracks with required attachments and detailed instructions on treatment of specific reconciliation items.
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