GST annual return GSTR-9 and reconciliation statement GSTR-9C: who must file, due date, late fee under section 47(2), key tables, common mismatches and a worked example.
What is GSTR-9C Form? Every registered taxpayer whose aggregate turnover exceeds two crore rupees during a financial year shall be audited in accordance with subsection (5) of section 35 of the CGST Act, 2017 and shall include a copy of the annual accounts audited and a duly certified reconciliation statement in […]

