Various Important Reconciliations under GST Annual Returns - Part 8

In any accounting system, there is a need to see that all transactions are accounted completely, accurately and in a timely manner. Under GST, the need to capture the transactions which constitute a "supply" and exclude those which are not supply, is an added requirement.

source https://www.caclubindia.com/articles/various-important-reconciliations-under-annual-gst-returns-part-8-48138.asp