Reconciliation Statement requirement under GST: mandatory turnover and ITC reconciliation with auditor certification and electronic payment of additional liability. The amendment inserts FORM GSTR-9C as a mandatory Reconciliation Statement to be filed per GSTIN, requiring reconciliation of audited financial statements with the Annual Return across turnover, tax liability and Input Tax Credit; it prescribes detailed adjustment categories, rate-wise tax reconciliation, auditor certification and an electronic mechanism to pay any additional liability identified.
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 under GST: mandatory turnover and ITC reconciliation with auditor certification and electronic payment of additional liability.
The amendment inserts FORM GSTR-9C as a mandatory Reconciliation Statement to be filed per GSTIN, requiring reconciliation of audited financial statements with the Annual Return across turnover, tax liability and Input Tax Credit; it prescribes detailed adjustment categories, rate-wise tax reconciliation, auditor certification and an electronic mechanism to pay any additional liability identified.
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