https://www.taxtmi.com/forum/issue?id=114960 Table 14 of GSTR-9C requires reconciliation of Input Tax Credit declared in the Annual Return against expense heads in the audited annual financial statements; taxpayers must declare all expense heads on which GST was paid or payable as reflected in audited accounts. Only ledgers where GST is charged or ITC is claimed need to be disclosed; expenses without GST (e.g., salaries without GST) and supplies from unregistered vendors with no GST in the GL need not be reconciled. en-us Mon, 13 May 2019 15:10:28 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114960 Table 14 of GSTR-9C requires reconciliation of Input Tax Credit declared in the Annual Return against expense heads in the audited annual financial statements; taxpayers must declare all expense heads on which GST was paid or payable as reflected in audited accounts. Only ledgers where GST is charged or ITC is claimed need to be disclosed; expenses without GST (e.g., salaries without GST) and supplies from unregistered vendors with no GST in the GL need not be reconciled. Discussion-Forum GST Mon, 13 May 2019 15:10:28 +0530 https://www.taxtmi.com/forum/issue?id=114960