https://www.taxtmi.com/article/detailed?id=8656 The representation requests extension and alignment of filing deadlines for GSTR-9, GSTR-9A and GSTR-9C due to systemic portal and form deficiencies: unreliable auto-population from GSTR-2A (notably Table 8A), unexplained mismatches with taxpayer records, inconsistent treatment of amended invoices, combined debit/credit note reporting, burdensome HSN/SAC requirements, problematic ITC treatment across years and reverse charge reporting, and onerous audit certification and cash flow statement demands. It urges simplification, clear statutory-aligned instructions, HSN relaxation for initial years, and administrative relief or deadline extension to enable accurate reconciliation. en-us Mon, 05 Aug 2019 07:41:41 +0530 Mon, 05 Aug 2019 07:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8656 The representation requests extension and alignment of filing deadlines for GSTR-9, GSTR-9A and GSTR-9C due to systemic portal and form deficiencies: unreliable auto-population from GSTR-2A (notably Table 8A), unexplained mismatches with taxpayer records, inconsistent treatment of amended invoices, combined debit/credit note reporting, burdensome HSN/SAC requirements, problematic ITC treatment across years and reverse charge reporting, and onerous audit certification and cash flow statement demands. It urges simplification, clear statutory-aligned instructions, HSN relaxation for initial years, and administrative relief or deadline extension to enable accurate reconciliation. Articles Income Tax Mon, 05 Aug 2019 07:41:41 +0530 https://www.taxtmi.com/article/detailed?id=8656