GST Annual Return & Reconciliation by Adv. Vivek Laddha, Dr. Shailendra Saxena and CA Pooja Patwari is a professional handbook for preparing and filing the GST annual return in GSTR-9 and the reconciliation statement in GSTR-9C. The 8th Edition (2026) is updated as per Notification No. 13/2025-CT dated 17 September 2025.
It explains each table of the forms with its links to the books of account, GSTR-1, GSTR-3B and GSTR-2B, and covers reconciliation of turnover, tax paid and input tax credit, late fees, and the consequences of errors. More than 30 case studies, 50 FAQs, checklists and step-by-step filing guidance help achieve accurate, audit-ready annual compliance. An essential guide for GST practitioners, chartered accountants, accounts teams and businesses. Paperback, 452 pages.
