GST Annual Return & Reconciliation By Vivek Laddha Pooja Patwari Shailendra Saxena 8th Edition Nov 25

GST Annual Return & Reconciliation By Vivek Laddha Pooja Patwari Shailendra Saxena 8th Edition Nov 25

Content

The Present Publication is the 8th Edition | 2026, authored by Adv. Vivek Laddha, Dr Shailendra Saxena, and CA. Pooja Patwari, with the following noteworthy features:

• [Covers All Recent Amendments] Incorporating the revised formats and instructions for GSTR-9 & 9C (FY 2024-25)
• [Rich Practical Orientation] Over 30 case studies and 50 FAQs addressing reconciliation mismatches, ITC errors, and common filing hurdles
• [Pre-filing Readiness Tools] Includes checklists for document collection, outward/inward supply validation, and internal audit mapping
• [Financial Linkage Clarity] Demonstrates item-wise mapping between books of account and GST returns, correlating AS/Ind AS with GST provisions
• [Comprehensive References] Covers all circulars, clarifications, and Rule 37A implications relevant to the Annual Return
• [Step-by-step Filing Methodology] Complete walkthroughs of GSTR-9 & 9C with illustrative formats, tables, and screenshots
• [Professional Appendices] Includes model Engagement Letters, Compilation Reports, and Checklists, along with GSTN FAQs and clarifications (2024-25)

The 8th Edition offers a meticulous roadmap through every stage of annual compliance, starting from applicability to professional certification. Key inclusions are:

• Bird’s-eye View of Annual Return Preparation Strategies
  • Applicability thresholds, filing deadlines, composition scheme nuances, and inter-form linkages between GSTR-1, 3B, 9 and 9C
• Detailed Amendments & Key Considerations (FY 2024-25)
  • Changes in GSTR 9/9C tables, introduction of columns, and updated reconciliation methods
• Year-wise Applicability Comparison
  • A visual guide on tables relevant across financial years
• Case Studies & Practical Issues
  • Examples explaining outward supply mismatches, ITC reversals, and turnover anomalies
• Financial Statement Integration
  • Insightful discussion on how to read and interpret financial statements for GST reporting consistency
• Advanced FAQs
  • Addressing niche queries and departmental clarifications with interpretative reasoning
• Appendices
  • Full statutory text of Forms GSTR-9, 9A & 9C; Advisories, Clarifications by GSTN; and model professional reports for compilation and certification

About the authors

• Dr Shailendra Saxena is a multi-qualified professional—Chartered Accountant, Company Secretary, Cost Accountant, DISA (ICAI), Certified Fraud Examiner (USA)—and holds a PhD in Commerce. With over two decades of experience in corporate and professional roles, including direct and indirect taxation, he currently practices as a Chartered Accountant, advising clients on complex GST and tax matters.
• CA. Pooja Patwari is a distinguished Chartered Accountant with over a decade of professional experience in Indirect Taxation, Cost Advisory, and Audit. She is recognised for her ability to integrate business laws with tax principles, providing comprehensive and practical solutions for complex tax and compliance matters.