Annual return compliance: revised GSTR-9, GSTR-9A, GSTR-9B and GSTR-9C filing requirements and reconciliation procedures updated. Amendments require registered persons (with specified exclusions) to file annual returns in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) by 31 December; e-commerce operators to file FORM GSTR-9B; and taxpayers above the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with expanded reporting items, revised Part V heading, updated verification as a self declaration, and omission of Part B Certification, with electronic filing through the common portal or Commissioner notified Facilitation Centres.
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Provisions expressly mentioned in the judgment/order text.
Annual return compliance: revised GSTR-9, GSTR-9A, GSTR-9B and GSTR-9C filing requirements and reconciliation procedures updated.
Amendments require registered persons (with specified exclusions) to file annual returns in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) by 31 December; e-commerce operators to file FORM GSTR-9B; and taxpayers above the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with expanded reporting items, revised Part V heading, updated verification as a self declaration, and omission of Part B Certification, with electronic filing through the common portal or Commissioner notified Facilitation Centres.
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