https://www.taxtmi.com/article/detailed?id=8402 The annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C require collation of data from GSTR-3B, GSTR-1, GSTR-2A and books of account; preparatory tasks include classification of Input Tax Credit into Inputs, Capital Goods and Input Services, GSTR-2A reconciliation to detect missed or ineligible credits, HSN summaries for outward and material inward supplies, identification of supplies from composition taxpayers, deemed supplies under job-worker provisions and goods on approval not returned, and multiple reconciliations of turnover, tax liability and input tax credit between audited financials and GST returns. en-us Tue, 05 Mar 2019 08:17:59 +0530 Tue, 05 Mar 2019 08:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8402 The annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C require collation of data from GSTR-3B, GSTR-1, GSTR-2A and books of account; preparatory tasks include classification of Input Tax Credit into Inputs, Capital Goods and Input Services, GSTR-2A reconciliation to detect missed or ineligible credits, HSN summaries for outward and material inward supplies, identification of supplies from composition taxpayers, deemed supplies under job-worker provisions and goods on approval not returned, and multiple reconciliations of turnover, tax liability and input tax credit between audited financials and GST returns. Articles Goods and Services Tax - GST Tue, 05 Mar 2019 08:17:59 +0530 https://www.taxtmi.com/article/detailed?id=8402