Annual GST return requirement: file GSTR-9/GSTR-9A and reconciliation in GSTR-9C with specified April-September adjustments. Rule 80 of the Sikkim GST Rules is substituted to require most registered persons to file an electronic annual return in FORM GSTR-9 by 31 December following the financial year, with composition taxpayers filing FORM GSTR-9A and e-commerce operators filing FORM GSTR-9B; persons above the prescribed turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. The amendments incorporate the financial year 2020-21 into GSTR-9 and GSTR-9C instructions, specify declaration of adjustments reflected in April-September 2021 returns, and revise GSTR-9C Part V, verification text, and omit Part B Certification.
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Annual GST return requirement: file GSTR-9/GSTR-9A and reconciliation in GSTR-9C with specified April-September adjustments.
Rule 80 of the Sikkim GST Rules is substituted to require most registered persons to file an electronic annual return in FORM GSTR-9 by 31 December following the financial year, with composition taxpayers filing FORM GSTR-9A and e-commerce operators filing FORM GSTR-9B; persons above the prescribed turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. The amendments incorporate the financial year 2020-21 into GSTR-9 and GSTR-9C instructions, specify declaration of adjustments reflected in April-September 2021 returns, and revise GSTR-9C Part V, verification text, and omit Part B Certification.
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