DECODING GST – CLAUSE BY CLAUSE ANALYSIS OF GST FORM 9C
Sunil Gabhawalla / Rishabh Singhvi / Parth Shah Chartered Accountants
This article is oriented towards performing a clause by clause analysis
of GST Form-9C. GSTR-9C has been titled as a reconciliation statement driven
towards reconciliation of data as per books of accounts with the data reported
in the GSTR 9. Therefore, preparation of GSTR-9 has to be treated as being a
pre-cursor to the reconciliation statement to be prepared for GSTR-9C.