GSTR2A RECONCILIATION

This discussion clarifies the necessity of GSTR 2A reconciliation, particularly for the GSTR 9C annual return. While GSTR 9 focuses on book inputs, GSTR 9C requires reconciliation to match GST figures with your books. Any discrepancies must be corrected, though direct corrections aren't possible in the annual return itself. If no mismatches are found, the return can be filed directly. Note that GSTR 9 was optional for taxpayers with turnover under ₹2 crore for FY 2017-18 and 2018-19.