https://www.taxtmi.com/notifications?id=126874 The amendment inserts FORM GSTR-9C requiring GSTIN-wise reconciliation by auditors of audited financial statements with the Annual Return (GSTR-9). It mandates detailed reconciliation of gross and taxable turnover with specified adjustments, rate-wise tax liability comparison including reverse-charge, and reconciliation of Input Tax Credit by expense heads. Auditors must explain unreconciled amounts, recommend additional liabilities (tax, interest, penalty, cess) payable through cash if applicable, and provide certification or annex audited reports; instructions detail treatment of multi-GSTIN entities and specified adjustment categories. en-us Tue, 18 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126874 The amendment inserts FORM GSTR-9C requiring GSTIN-wise reconciliation by auditors of audited financial statements with the Annual Return (GSTR-9). It mandates detailed reconciliation of gross and taxable turnover with specified adjustments, rate-wise tax liability comparison including reverse-charge, and reconciliation of Input Tax Credit by expense heads. Auditors must explain unreconciled amounts, recommend additional liabilities (tax, interest, penalty, cess) payable through cash if applicable, and provide certification or annex audited reports; instructions detail treatment of multi-GSTIN entities and specified adjustment categories. Notifications GST - States Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126874