Annual return filing requirement: registered persons must submit prescribed GST annual forms electronically by the notified deadlines. Registered persons, subject to enumerated exclusions, must electronically file the annual return in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) via the common portal or a notified Facilitation Centre by the prescribed deadline; e commerce operators required to collect tax at source must file FORM GSTR-9B. Persons exceeding the notified turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C along with the annual return. Notifications have modified thresholds and deadlines for particular years and districts.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing requirement: registered persons must submit prescribed GST annual forms electronically by the notified deadlines.
Registered persons, subject to enumerated exclusions, must electronically file the annual return in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) via the common portal or a notified Facilitation Centre by the prescribed deadline; e commerce operators required to collect tax at source must file FORM GSTR-9B. Persons exceeding the notified turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C along with the annual return. Notifications have modified thresholds and deadlines for particular years and districts.
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