https://www.taxtmi.com/article/detailed?id=10630 Comparison of reporting relaxations shows netting of credit/debit notes and consolidated reporting options were allowed in several GSTR-9 tables for the earlier year but curtailed for the later year; Non-GST supplies must be reported separately and HSN-level disclosure thresholds were tightened. In GSTR-9C, some turnover and ITC reconciliation entries remained optional, while reporting of ITC booked in earlier or current years and claimed across years became mandatory for the later year, requiring revised reconciliation disclosures. en-us Tue, 23 Aug 2022 10:04:29 +0530 Tue, 23 Aug 2022 10:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10630 Comparison of reporting relaxations shows netting of credit/debit notes and consolidated reporting options were allowed in several GSTR-9 tables for the earlier year but curtailed for the later year; Non-GST supplies must be reported separately and HSN-level disclosure thresholds were tightened. In GSTR-9C, some turnover and ITC reconciliation entries remained optional, while reporting of ITC booked in earlier or current years and claimed across years became mandatory for the later year, requiring revised reconciliation disclosures. Articles Goods and Services Tax - GST Tue, 23 Aug 2022 10:04:29 +0530 https://www.taxtmi.com/article/detailed?id=10630