GSTR 9/9C

Well its not to be filled up as per books.It just says that it will be supplies for the period whether declared in return or not. That means it will be as per GSTR 1 with amendments made in next year also (irrespective of whether they have been declared in current or next year) which should tie up with books naturally.Reconciliation with books remain in 9C.Further 9C has detailed ITC working also.