GST vs Income Reconciliation Dispute-ITAT Hyderabad Calls for Detailed ReconciliationAssessee, engaged in manufacture of engineered quartz slabs, had filed return declaring NIL income. These exports were already recorded in books & audited accounts of that year but inadvertently not shown in GST returns since exports are zero-rated. Supporting documents such as invoices & GST returns were produced. 2019-20 & were denominated in USD, but proper reconciliation between books, GST returns & financial statements for both years was essential. 2019–20 was omitted from the GST returns of that year and later reported in the GST return of F.Y.