Annual return compliance updated: expanded GSTR forms, reconciliation and reporting obligations for specified taxpayers across extended periods. Substitution of rule 80 requires electronic filing of the Annual return in FORM GSTR 9 by registered persons with specified exclusions, FORM GSTR 9A for composition taxpayers, FORM GSTR 9B for e commerce tax collectors, and a self certified reconciliation statement in FORM GSTR 9C where aggregate turnover exceeds the prescribed threshold; filings are through the common portal or notified Facilitation Centres and amendments to FORM GSTR 9 and GSTR 9C update tables, instructions and reporting for transactions and ITC adjustments declared in later monthly returns.