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of <h1>Rajasthan GST Rules Amended: Annual Returns in FORM GSTR-9 Due by December 31; Updates for FY 2020-21 Included.</h1> The Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2021, effective from August 1, 2021, amends the Rajasthan Goods and Services Tax Rules, 2017. Key changes include a revised Rule 80 mandating annual returns in FORM GSTR-9 by December 31 for registered entities, with specific provisions for those under sections 10, 51, and 52. Electronic commerce operators must file in FORM GSTR-9B, while entities with turnovers exceeding five crore rupees must submit a self-certified reconciliation statement in FORM GSTR-9C. Updates to FORM GSTR-9 and GSTR-9C instructions extend coverage to the financial year 2020-21.
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