Annual GST return requirement updated: mandated GSTR forms, reconciliation filing, and expanded reporting for the disrupted year. Rule 80 is substituted to require most registered persons to file annual returns electronically in FORM GSTR-9 by the thirty first of December following the financial year, with composition taxpayers using FORM GSTR-9A and e-commerce operators furnishing FORM GSTR-9B. Taxpayers exceeding the turnover threshold must submit a self certified reconciliation statement in FORM GSTR-9C alongside FORM GSTR-9. The amendment broadens FORM GSTR-9 and GSTR-9C instructions to include the disrupted financial year, prescribes reporting of amendments and ITC reversals tied to specified return periods, expands tabular entries, updates verification language, and omits Part B Certification.
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Provisions expressly mentioned in the judgment/order text.
Annual GST return requirement updated: mandated GSTR forms, reconciliation filing, and expanded reporting for the disrupted year.
Rule 80 is substituted to require most registered persons to file annual returns electronically in FORM GSTR-9 by the thirty first of December following the financial year, with composition taxpayers using FORM GSTR-9A and e-commerce operators furnishing FORM GSTR-9B. Taxpayers exceeding the turnover threshold must submit a self certified reconciliation statement in FORM GSTR-9C alongside FORM GSTR-9. The amendment broadens FORM GSTR-9 and GSTR-9C instructions to include the disrupted financial year, prescribes reporting of amendments and ITC reversals tied to specified return periods, expands tabular entries, updates verification language, and omits Part B Certification.
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