https://www.taxtmi.com/forum/issue?id=116160 GSTR-9C is a reconciliation between audited financial statements and GSTR-9; omissions recorded in books but not in returns create variances to be reflected in the turnover reconciliation. Admitted but unpaid GST liabilities should be paid via DRC-03 with interest; auditors must note reasons for variances, create the tax liability in their workpapers, and qualify the audit report or include remarks where tax remains unpaid. en-us Fri, 20 Mar 2020 08:02:01 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116160 GSTR-9C is a reconciliation between audited financial statements and GSTR-9; omissions recorded in books but not in returns create variances to be reflected in the turnover reconciliation. Admitted but unpaid GST liabilities should be paid via DRC-03 with interest; auditors must note reasons for variances, create the tax liability in their workpapers, and qualify the audit report or include remarks where tax remains unpaid. Discussion-Forum GST Fri, 20 Mar 2020 08:02:01 +0530 https://www.taxtmi.com/forum/issue?id=116160