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    <description>Insertion of Form GSTR-9C mandates a GSTIN-level reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9). The Form requires detailed reconciliations of gross turnover, taxable turnover, tax liability (including reverse charge), payments, and input tax credit, identification of unreconciled amounts with reasons, computation of additional tax/interest/cess payable, auditor recommendations on additional liabilities and refunds, and a certification by the auditor with prescribed disclosures and annexures.</description>
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