Annual return requirement: registered taxpayers must file specified GST annual forms electronically; audit-triggered filings require audited accounts. Registered taxable persons must file an annual return electronically in the prescribed forms: Form GSTR-9 for ordinary registrants and Form GSTR-9A for taxpayers under section 8. Taxpayers exceeding the statutory turnover threshold must obtain an accounts audit and upload audited annual accounts plus a certified reconciliation statement in Form GSTR-9B via the Common Portal or a notified Facilitation Centre.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual return requirement: registered taxpayers must file specified GST annual forms electronically; audit-triggered filings require audited accounts.
Registered taxable persons must file an annual return electronically in the prescribed forms: Form GSTR-9 for ordinary registrants and Form GSTR-9A for taxpayers under section 8. Taxpayers exceeding the statutory turnover threshold must obtain an accounts audit and upload audited annual accounts plus a certified reconciliation statement in Form GSTR-9B via the Common Portal or a notified Facilitation Centre.
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