The Institute of Cost Accountants of India (ICMAI) has released an important guidance note on the preparation and filing of the Goods and Services Tax (GST) Form GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement).
The Complete Guidance Note can be accessed at: https://icmai.in/TaxationPortal/Publication/Books/FORM_GSTR_9_9C.pdf