Annual return obligations updated to mandate specific GSTR forms and reconciliation, with targeted FY2020-21 reporting adjustments. The amendment substitutes Rule 80 to require specified registered persons to file annual returns electronically in FORM GSTR-9 (or GSTR-9A for composition taxpayers) by 31 December, mandates FORM GSTR-9B for e-commerce operators collecting TCS, and requires registered persons with aggregate turnover above the threshold to file a self-certified reconciliation in FORM GSTR-9C. It inserts FY2020-21 specific reporting instructions into FORM GSTR-9 and GSTR-9C, updates Part V treatment for transactions paid via FORM GSTR-3B between April-September 2021, revises verification wording to a registered person's self-affirmation, and omits Part B Certification in GSTR-9C.
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Provisions expressly mentioned in the judgment/order text.
Annual return obligations updated to mandate specific GSTR forms and reconciliation, with targeted FY2020-21 reporting adjustments.
The amendment substitutes Rule 80 to require specified registered persons to file annual returns electronically in FORM GSTR-9 (or GSTR-9A for composition taxpayers) by 31 December, mandates FORM GSTR-9B for e-commerce operators collecting TCS, and requires registered persons with aggregate turnover above the threshold to file a self-certified reconciliation in FORM GSTR-9C. It inserts FY2020-21 specific reporting instructions into FORM GSTR-9 and GSTR-9C, updates Part V treatment for transactions paid via FORM GSTR-3B between April-September 2021, revises verification wording to a registered person's self-affirmation, and omits Part B Certification in GSTR-9C.
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