This Excel utility is designed to assist with GSTR-9 and GSTR-9C filings for the 2018-2019 financial year. It includes features for RCM, supply details, purchase ITC, ITC disallowance, and reconciliation of ITC available and revised amounts. The tool also helps with ARN, paid-in-cash calculations, interest calculation, and HSN-wise summaries for outward and inward supplies. Developed by Setu Shah, this utility is particularly useful for tax consultants and businesses needing to accurately prepare and reconcile their GST returns.