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<h1>Notification replaces Rule 80: annual GSTR-9/9A/9B and self-certified GSTR-9C for turnovers over Rs 5 crore</h1> The notification amends the CGST Rules effective 1 August 2021, replacing rule 80 to require annual returns: GSTR-9 for regular registrants, GSTR-9A for composition taxpayers, GSTR-9B for e-commerce operators collecting TCS, and GSTR-9C (self-certified reconciliation) for registrants with aggregate turnover exceeding Rs.5 crore. It updates GSTR-9 and GSTR-9C instructions and tables to include FY 2020-21, prescribes reporting of transactions and ITC adjustments arising from returns filed April-September 2021, revises Part A entries and verification wording in GSTR-9C, and omits Part B (certification) of GSTR-9C.