https://www.taxtmi.com/article/detailed?id=8167 Form GSTR-9C Part A Pt II mandates a GSTIN-wise reconciliation between audited financial statement turnover and annual return turnover, requiring state-wise trial balances where applicable. Disclosures must quantify unbilled revenue, advances (whether GST-paid or revenue-recognized), Schedule I taxable supplies excluded from books, post-year credit notes, trade discounts subject to GST, inadmissible credit notes, SEZ-to-DTA supplies, valuation differences under section 15, forex fluctuation impacts, and other specified divergences. The adjusted figures must reconcile to produce the taxable turnover matching the annual return or explain variances. en-us Thu, 20 Sep 2018 06:36:32 +0530 Thu, 20 Sep 2018 06:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8167 Form GSTR-9C Part A Pt II mandates a GSTIN-wise reconciliation between audited financial statement turnover and annual return turnover, requiring state-wise trial balances where applicable. Disclosures must quantify unbilled revenue, advances (whether GST-paid or revenue-recognized), Schedule I taxable supplies excluded from books, post-year credit notes, trade discounts subject to GST, inadmissible credit notes, SEZ-to-DTA supplies, valuation differences under section 15, forex fluctuation impacts, and other specified divergences. The adjusted figures must reconcile to produce the taxable turnover matching the annual return or explain variances. Articles Goods and Services Tax - GST Thu, 20 Sep 2018 06:36:32 +0530 https://www.taxtmi.com/article/detailed?id=8167