https://www.taxtmi.com/acts?id=20234 Annual return (GSTR-8) requires all normal taxpayers to file a detailed annual statement reconciling income, expenditure and monthly returns with audited annual accounts, recording pending arrears and refund claims; audited accounts must accompany the return and a Chartered Accountant certified reconciliation is required for taxpayers under statutory audit. A consolidated purchases and supplies statement may be provided via the GSTN portal, and the reconciliation format will be finalised after the GST model law is adopted. en-us Sat, 12 Dec 2015 02:48:16 +0530 Sat, 12 Dec 2015 02:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20234 Annual return (GSTR-8) requires all normal taxpayers to file a detailed annual statement reconciling income, expenditure and monthly returns with audited annual accounts, recording pending arrears and refund claims; audited accounts must accompany the return and a Chartered Accountant certified reconciliation is required for taxpayers under statutory audit. A consolidated purchases and supplies statement may be provided via the GSTN portal, and the reconciliation format will be finalised after the GST model law is adopted. Act-Rules Bills Sat, 12 Dec 2015 02:48:16 +0530 https://www.taxtmi.com/acts?id=20234