Notification No. 49/2018
Date: September 13, 2018
Subject: Introduction of FORM GSTR-9C (Reconciliation Statement)
Description:
This notification introduces the CGST (Tenth Amendment) Rules, 2018, inserting FORM GSTR-9C under rule 80(3). The form requires reconciliation of turnover, tax paid and ITC between audited financial statements and Annual Return (GSTR-9), along with auditor certification. It operationalises GST audit and reconciliation compliance.
Amendment:
This notification amends notification No. 3/2017