The Institute of Chartered Accountants of India (“ICAI”) released the Very Important Technical Guide on GST Reconciliation Statement (Form GSTR 9C), (November 2023).
The Technical Guide can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/12/Technical-Guide-on-GST-Reconciliation-Statement-Form-GSTR-9C.pdf