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    <title>The Maharashtra Goods and Services Tax (Tenth Amendment) Rules, 2018.</title>
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    <description>Insertion of Form GSTR-9C mandates an auditor attested reconciliation at GSTIN level between audited annual financial statements and the Annual Return, covering reconciliation of gross and taxable turnover (with specified adjustments and explanations), rate wise tax liability versus tax paid (with unreconciled payments and additional amounts payable), and Input Tax Credit reconciliation (including detailed expense wise mapping and reasons for differences). The form requires auditor recommendations on additional liabilities and certification with annexed audit documents, and permits payment of amounts identified by the auditor.</description>
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