https://www.taxtmi.com/acts?id=22814 Form GSTR-09B requires an auditor-certified reconciliation of annual GST returns with audited financial statements and books of account. It mandates comparative schedules for outward and inward supplies, total tax liability, input tax credit availed, and tax payments, and prescribes specific adjustment categories arising from valuation rules, timing differences, omitted or included items in financial statements, and sectoral or notified exceptions, with annexures for detailed breakdowns by supply type, tax component and HSN/SAC classifications. en-us Mon, 17 Oct 2016 12:34:39 +0530 Mon, 17 Oct 2016 13:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22814 Form GSTR-09B requires an auditor-certified reconciliation of annual GST returns with audited financial statements and books of account. It mandates comparative schedules for outward and inward supplies, total tax liability, input tax credit availed, and tax payments, and prescribes specific adjustment categories arising from valuation rules, timing differences, omitted or included items in financial statements, and sectoral or notified exceptions, with annexures for detailed breakdowns by supply type, tax component and HSN/SAC classifications. Act-Rules Bills Mon, 17 Oct 2016 12:34:39 +0530 https://www.taxtmi.com/acts?id=22814