Annual return obligation updated: specifies GSTR-9/9A/9B/9C filing, reconciliation duties and revised verification requirements. The amendment substitutes rule 80 to require electronic filing of annual returns: registered persons (except specified exclusions) must file FORM GSTR-9, composition taxpayers FORM GSTR-9A, E commerce operators FORM GSTR-9B, and persons above the aggregate turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C. The changes incorporate FY 2020-21 reporting, require disclosure of adjustments and ITC reversals appearing in returns filed April-September 2021, expand FORM GSTR-9C Part A table entries, revise verification text for self-certification, and omit Part B Certification.
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The amendment substitutes rule 80 to require electronic filing of annual returns: registered persons (except specified exclusions) must file FORM GSTR-9, composition taxpayers FORM GSTR-9A, E commerce operators FORM GSTR-9B, and persons above the aggregate turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C. The changes incorporate FY 2020-21 reporting, require disclosure of adjustments and ITC reversals appearing in returns filed April-September 2021, expand FORM GSTR-9C Part A table entries, revise verification text for self-certification, and omit Part B Certification.
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