Annual return requirement expanded to require reconciliation statement and revised GSTR forms with updated disclosure rules. The amendment replaces the annual return rule to require specified registered persons to file annual returns electronically in FORM GSTR-9 or FORM GSTR-9A, with e-commerce operators filing FORM GSTR-9B, and mandates a self certified reconciliation statement in FORM GSTR-9C for taxpayers above the prescribed turnover threshold. It revises FORM GSTR-9 and FORM GSTR-9C instructions and tables to include an additional financial year, clarifies reporting of supply amendments and ITC reversals/reclaims, expands Part V reporting, updates verification wording to a registered person's self certification, and omits Part B certification in GSTR-9C.
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Provisions expressly mentioned in the judgment/order text.
Annual return requirement expanded to require reconciliation statement and revised GSTR forms with updated disclosure rules.
The amendment replaces the annual return rule to require specified registered persons to file annual returns electronically in FORM GSTR-9 or FORM GSTR-9A, with e-commerce operators filing FORM GSTR-9B, and mandates a self certified reconciliation statement in FORM GSTR-9C for taxpayers above the prescribed turnover threshold. It revises FORM GSTR-9 and FORM GSTR-9C instructions and tables to include an additional financial year, clarifies reporting of supply amendments and ITC reversals/reclaims, expands Part V reporting, updates verification wording to a registered person's self certification, and omits Part B certification in GSTR-9C.
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