HT Bureau
GUWAHATI, Dec 3: The Guwahati Branch (EIRC) of the Institute of Chartered Accountants of India recently organised a workshop on GST Annual Filing and GSTR-2B Reconciliation at ICAI Bhawan, Guwahati.
The programme began with a welcome address and opening remarks by Branch Chairperson CA Raginee Goyal.
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A large number of members attended the session to gain clarity on the latest statutory requirements and reporting standards under GST for FY 2024–25.
The workshop focused on the evolving framework of annual GST compliances, particularly the table-wise reporting approach in GSTR-9 and GSTR-9C, and the growing reliance on GSTR-2B-based reconciliation for accurate Input Tax Credit reporting.
Speakers noted that the annual return for FY 2024–25 has become more analytical and mismatch-sensitive, demanding greater diligence from taxpayers and professionals.
Branch Committee Member CA Kumar Victor Saha initiated the technical sessions, introducing CA Abhishek Pawan of Siliguri, who demonstrated GSTR-2B reconciliation using Power Query and Power BI and explained how automation can reduce manual effort and enhance accuracy.
CA Vivek Jain detailed the complexities of table-wise reporting in GSTR-9, highlighting recurring issues in Tables 6, 7 and 8 arising from incorrect or delayed ITC claims, non-reporting of ineligible credits, supplier delays in filing returns, and inconsistencies between books and GSTR-2B.
Several case examples were presented to show how small monthly lapses can escalate into significant year-end gaps requiring extensive reconciliation.
Branch Secretary CA Jay Prakash Gupta delivered the formal vote of thanks.CA Bikash Kumar Agarwala discussed emerging challenges in Table 12 of GSTR-9C, where discrepancies between audited financial statements, GSTR-9 disclosures and GSTR-2B often require detailed working papers and transaction-level verification.
He pointed out that many professionals may face difficulties when book entries and amendments do not align with returns filed within the same financial year, resulting in time-consuming reconciliations.
Treasurer CA Piyush Birmiwal coordinated the session and CA Vikash Kumar Choudhary offered the formal vote of thanks.A key concern highlighted during the workshop was the substantial time and effort required to complete annual filings where year-round accounting and monthly return compliance have not been maintained accurately. Experts noted that such cases may pose significant challenges in completing reconciliations and certifications before the statutory deadline of December 31, particularly for entities with high transaction volumes, inconsistent credit practices or multiple amendments.Participants appreciated the depth of deliberations, practical demonstrations and case-based discussions, which offered clarity on navigating the intricate compliance requirements for annual GST return filing and reconciliation for FY 2024–25.
