https://www.taxtmi.com/article/detailed?id=9669 GSTR-9 is the annual return and GSTR-9C the reconciliation between the annual return and audited financial statements. For the financial year, existing statutory provisions remain operative until amendments are notified; administrative notifications previously adjusted filing thresholds making GSTR-9 optional for smaller taxpayers and raising the audit threshold for GSTR-9C. The article sets out a three-band applicability matrix (optional, mandatory, mandatory for increasing turnover bands) and details table-level mandatory and optional disclosures, including consolidated reporting options and specific reconciliation tables in GSTR-9C required to align turnover, taxable supplies, tax paid and ITC with audited accounts. en-us Sat, 06 Feb 2021 09:46:16 +0530 Sat, 06 Feb 2021 09:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9669 GSTR-9 is the annual return and GSTR-9C the reconciliation between the annual return and audited financial statements. For the financial year, existing statutory provisions remain operative until amendments are notified; administrative notifications previously adjusted filing thresholds making GSTR-9 optional for smaller taxpayers and raising the audit threshold for GSTR-9C. The article sets out a three-band applicability matrix (optional, mandatory, mandatory for increasing turnover bands) and details table-level mandatory and optional disclosures, including consolidated reporting options and specific reconciliation tables in GSTR-9C required to align turnover, taxable supplies, tax paid and ITC with audited accounts. Articles Goods and Services Tax - GST Sat, 06 Feb 2021 09:46:16 +0530 https://www.taxtmi.com/article/detailed?id=9669