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of <h1>Goa Revises GST Rules: Annual Return Filing in FORM GSTR-9, GSTR-9B, and Reconciliation in GSTR-9C Updated.</h1> The Government of Goa has issued the Goa Goods and Services Tax (Sixth Amendment) Rules, 2021, effective from August 1, 2021, under the Goa Goods and Services Tax Act, 2017. The amendment revises Rule 80, mandating registered persons, except certain categories, to file an annual return in FORM GSTR-9 by December 31 following the financial year. It also requires electronic commerce operators to submit an annual statement in FORM GSTR-9B. For turnovers exceeding five crore rupees, a self-certified reconciliation statement in FORM GSTR-9C is necessary. Updates include changes in instructions for FORM GSTR-9 and GSTR-9C, covering financial years 2018-19 to 2020-21.
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