GST Reconciliation Statement Guidelines

Provide true and accurate information, signed and stamped by the auditor. Detail the reconciliation process for the financial year 2017-18, focusing on GSTIN-specific data.

Reconcile turnover between audited financial statements and GSTR-9. Include unbilled revenue, advances, deemed supplies, credit notes, and trade discounts in the reconciliation.

Declare turnover for specific periods and reasons for discrepancies. Reconcile taxable turnover with GSTR-9 data, including exempted and reverse charge supplies.

Explain reasons for non-reconciliation and recommend additional liabilities or refunds. Reconcile tax paid as per reconciliation statement with tax paid in GSTR-9.

Detail reasons for non-reconciliation and specify any payable amounts. Provide recommendations for additional liabilities, refunds, or outstanding demands.