Annual return compliance revised: mandatory electronic filing and reconciliation statement requirements expanded for specified taxpayers. Rule 80 is replaced to mandate electronic filing of annual returns in FORM GSTR-9 (with FORM GSTR-9A for composition taxpayers and FORM GSTR-9B for e-commerce operators collecting tax at source) by the due date, and requires taxpayers above the turnover threshold to file a self-certified reconciliation statement in FORM GSTR-9C with the annual return through the common portal or a notified Facilitation Centre.
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Provisions expressly mentioned in the judgment/order text.
Annual return compliance revised: mandatory electronic filing and reconciliation statement requirements expanded for specified taxpayers.
Rule 80 is replaced to mandate electronic filing of annual returns in FORM GSTR-9 (with FORM GSTR-9A for composition taxpayers and FORM GSTR-9B for e-commerce operators collecting tax at source) by the due date, and requires taxpayers above the turnover threshold to file a self-certified reconciliation statement in FORM GSTR-9C with the annual return through the common portal or a notified Facilitation Centre.
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