https://www.taxtmi.com/forum/issue?id=115031 Certification of the GSTR-9C reconciliation statement calls for substantive verification of GST records-not merely matching to the balance sheet-including eligibility of input tax credit, correct tax liability computation, payment under the reverse charge mechanism, and job-work compliance; practical assurance is supported by maintaining monthly templates of head-wise ITC, RCM payments and supply values with periodic (suggested six-month) reviews to identify GST risk areas. en-us Sat, 01 Jun 2019 06:45:25 +0530 Thu, 23 Jan 2025 15:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115031 Certification of the GSTR-9C reconciliation statement calls for substantive verification of GST records-not merely matching to the balance sheet-including eligibility of input tax credit, correct tax liability computation, payment under the reverse charge mechanism, and job-work compliance; practical assurance is supported by maintaining monthly templates of head-wise ITC, RCM payments and supply values with periodic (suggested six-month) reviews to identify GST risk areas. Discussion-Forum GST Sat, 01 Jun 2019 06:45:25 +0530 https://www.taxtmi.com/forum/issue?id=115031