ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR 9C), Dec'25 Edition
Updated up to 30 November 2025, the publication incorporates recent amendments, procedural refinements, and practical clarifications to aid professionals in reconciling annual GST returns with audited financial statements. With detailed analysis, sectoral insights, and a new section addressing common misunderstandings, the guide is designed to strengthen compliance accuracy and transparency.
The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released the revised December 2025 edition of its Technical Guide on Annual Reconciliation Statement (Form GSTR 9C). India’s Goods and Services Tax (GST) regime has undergone steady refinement since its inception, with GST 2.0 marking a significant overhaul aimed.
