Meghalaya Goods and Services Tax (Sixth Amendment) Rules, 2021 - ERTS (T) 65/2017/Pt. I/337 - Meghalaya SGST

Annual return obligation expanded: updated GST forms, reconciliation statement and revised verification for taxpayer filings.

Registered persons, excluding specified categories, must electronically furnish an annual return in FORM GSTR-9 by the prescribed due date; composition taxpayers must use FORM GSTR-9A. E-commerce operators collecting tax at source must submit FORM GSTR-9B. Taxpayers whose aggregate turnover exceeds the notified threshold must file a self-certified reconciliation statement in FORM GSTR-9C along with the annual return. The amendment updates FORM GSTR-9 and FORM GSTR-9C instructions and tables to capture transactions reported in later periodic returns, revises verification language to a self-declaration, and omits Part B Certification.