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<h1>Registered taxpayers must file annual GSTR-9 returns electronically by December 31; section 10 taxpayers use GSTR-9A, TCS use GSTR-9B</h1> Every registered person, except specified exclusions (Input Service Distributors, persons paying tax under sections 51/52, casual and non-resident taxable persons), must electronically file an annual return in FORM GSTR-9 for each financial year on the common portal by December 31 following the year; persons under section 10 file FORM GSTR-9A. E-commerce operators required to collect tax at source must file FORM GSTR-9B. Registered persons with aggregate turnover exceeding five crore rupees must also submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. Specified transitional and district-specific extended deadlines apply for certain years, and filings may be made via Facilitation Centres.