GSTR-9C is a form that is required to be filed by certain taxpayers under the goods and services tax (GST) in India. It is a reconciliation statement that compares the values declared in the annual return (GSTR-9) with the audited financial statements of the taxpayer for the same period.
source https://www.caclubindia.com/articles/gstr-9c-reconciliation-statement-48148.asp
source https://www.caclubindia.com/articles/gstr-9c-reconciliation-statement-48148.asp
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