https://www.taxtmi.com/notifications?id=126641 The amendment inserts FORM GSTR-9C, a mandatory auditor-certified reconciliation statement for each GSTIN for 2017-18, requiring reconciliation of audited gross and taxable turnover with Annual Return (GSTR-9), reconciliation of rate-wise tax liability with tax paid, and reconciliation of Input Tax Credit claimed in returns with ITC recorded in books. The form captures adjustments, auto-populated totals, reasons for unreconciled differences, auditor recommendations for additional liabilities, and provides an option to pay recommended amounts; Part B prescribes certification formats and annexure requirements for audited financial statements. en-us Thu, 13 Sep 2018 00:00:00 +0530 Fri, 21 Sep 2018 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126641 The amendment inserts FORM GSTR-9C, a mandatory auditor-certified reconciliation statement for each GSTIN for 2017-18, requiring reconciliation of audited gross and taxable turnover with Annual Return (GSTR-9), reconciliation of rate-wise tax liability with tax paid, and reconciliation of Input Tax Credit claimed in returns with ITC recorded in books. The form captures adjustments, auto-populated totals, reasons for unreconciled differences, auditor recommendations for additional liabilities, and provides an option to pay recommended amounts; Part B prescribes certification formats and annexure requirements for audited financial statements. Notifications GST - States Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126641