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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

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