The Institute of Chartered Accountants of India (“ICAI”) released the Technical Guide on GST Annual Return (Form GSTR 9), (October 2023).
The Technical Guide can be accessed at: https://d23z1tp9il9etb.cloudfront.net/download/pdf23/Technical-Guide-on-GST-Annual-Return-%28Form%20GSTR%209%29-%2830.10.2023%29.pdf