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    <description>Insertion of Form GSTR-9C mandates a reconciliation statement and auditor certification to align audited annual financial statements with the Annual Return (GSTR-9) for each GSTIN, covering reconciliation of gross and taxable turnover, rate-wise tax liability and payments (including reverse charge), Input Tax Credit reconciliation by expense heads, reasons for unreconciled differences, auditor recommendations for additional liabilities and prescribed certification formats and annexures.</description>
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