Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>All registered taxpayers must file annual returns electronically; audits required for turnovers over one crore as per GST rules.</h1> Every registered taxable person is required to file an annual return electronically in FORM GSTR-9 via the Common Portal, as per the Draft GST Return Rules. Those paying tax under section 8 must use FORM GSTR-9A. If a registered taxable person's aggregate turnover exceeds one crore rupees in a financial year, they must have their accounts audited and submit the audited annual accounts and a reconciliation statement in FORM GSTR-9B, also electronically through the Common Portal. This process can be done directly or through a Facilitation Centre notified by the Board or Commissioner.