Normal registered persons with an aggregate turnover in excess of INR 50 million are required to furnish an annual self-certified statement reconciling the annual return and books of accounts for each registered state.
The requirement to file an annual reconciliation statement (form GSTR-9C) does not apply to the following:
- Ìý
•ÌýÌýÌýÌý Any department of the central government, a state government or a local authority, whose books of account are subject to audit
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:06