Reconciliation Statement Requirement: FORM GSTR 9C mandates audited reconciliation of turnover, tax liability and input tax credit with annual returns. Insertion of FORM GSTR-9C into the Delhi GST Rules mandates a GSTIN wise reconciliation between audited annual financial statements and the Annual Return (GSTR 9), covering gross turnover adjustments, taxable turnover classifications, rate wise tax payable versus tax paid (including reverse charge, interest, fees and penalties), and a detailed reconciliation of Input Tax Credit with categorial expense breakdowns; it requires auditor certification, reasons for unreconciled differences, auditor recommendations on additional liabilities, and provides for payment of amounts recommended by the auditor.
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: FORM GSTR 9C mandates audited reconciliation of turnover, tax liability and input tax credit with annual returns.
Insertion of FORM GSTR-9C into the Delhi GST Rules mandates a GSTIN wise reconciliation between audited annual financial statements and the Annual Return (GSTR 9), covering gross turnover adjustments, taxable turnover classifications, rate wise tax payable versus tax paid (including reverse charge, interest, fees and penalties), and a detailed reconciliation of Input Tax Credit with categorial expense breakdowns; it requires auditor certification, reasons for unreconciled differences, auditor recommendations on additional liabilities, and provides for payment of amounts recommended by the auditor.
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