LMP GST Annual Return & Reconciliation Statement by CA. Manoj Kumar Goyal Edition 2026

GST Annual Return & Reconciliation Statement by CA. Manoj Kumar Goyal

• About the Book:

This is a comprehensive book addressing needs of all type of readers ranging from students/ learners to learned professionals. It includes meticulous commentary on important provisions of the GST law so that the readers can get insight about important procedures and compliances for filing GST Annual Returns. It summarises the GST law and Annual Returns which helps readers to travel through the whole law including GST Returns in general and Annual Returns in particular. It includes 360-degree analysis of GSTR-8 and 9C, Annual Return Forms and their Filing Procedures, and FAQs on Annual Returns. Book suggests all major Preparatory Notes and Check Points for preparing Annual Returns. It incorporates compliances to be exercised by the taxpayers while filing Annual Returns and Departmental Audit Checks being exercised for verification of Annual Returns. To sum up, the book is a comprehensive guide for any taxpayer which helps them to travel through the whole law helping them to file the Annual Returns and Reconciliation Statement.

• Key Features:
• Contains updated provisions relating to e-invoicing
• Commentary on refunds under GST
• Maintenance of accounts and records
• Analysis of updated section 44 and 35
• Aspects related to Departmental Audit
• Updated provisions on input tax credit and blocked credits
• Updated GSTR-9, GSTR-9C Forms alongwith filing procedures
• Author Profile: CA. Manoj Kumar Goyal is a fellow member of the ICAI. He is a dedicated professional with more than two decades of post qualification experience across multifarious industry spectrums. Manoj is currently working as Managing Partner with M/S RHMS & Company, Chartered Accountants. He is an excellent communicator with demonstrated capabilities in negotiating with various authorities. He is a Skilled Trainer and Speaker with an aptitude of attracting attcanice for hours. Manoj has addressed around 500 workshops organized by different Trade and Professional Associations. He has authored handful of articles on different topics and GST. He is an approved faculty on GST listed by Indirect Taxes Committee of the ICAI. He is also accredited trainer on GST by NACIN.