Notification No. 49/2018
Date: September 13, 2018
Subject: Insertion of FORM GSTR-9C for reconciliation statement and audit certification.
Description:
Introduces FORM GSTR-9C under rule 80(3) of the CGST Rules. Prescribes detailed reconciliation of turnover, tax liability and input tax credit between audited financial statements and annual return. Mandates auditor certification of reconciliation statement.
Effective Date: 13 September 2018