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<h1>Bihar GST Sixth Amendment: Rule 80 Changes Require Annual GSTR-9 Filing by December 31, Adds Reconciliation for High Turnovers.</h1> The Bihar Goods and Services Tax (Sixth Amendment) Rules, 2021, effective from August 1, 2021, amend the Bihar GST Rules, 2017. The amendments include changes to Rule 80, requiring most registered persons to file an annual return in FORM GSTR-9 by December 31 following the financial year. Specific provisions are made for electronic commerce operators and those with turnovers exceeding five crore rupees to submit additional reconciliation statements. Updates to FORM GSTR-9 and GSTR-9C instructions extend applicability to FY 2020-21, involving adjustments for prior financial years and self-certified reconciliation statements.