Reconciliations b/w books and returns :
• Un-recorded sales in books or returns
• Sales missed to be disclosed in FY 2017-18 whether disclosed in subsequent year as per Circular 26/2017 dt. 29.12.2017
• Identifying credits not availed and reasons there of.
• Sales made to self i.e. units or branches in other states- not to form part of turnover and is a reconciliation item.