Annual return requirement: electronic filing in specified GSTR forms with reconciliation statement required above prescribed turnover threshold. The amendment substitutes Rule 80 to require eligible registered persons to furnish annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A), electronic commerce operators in FORM GSTR-9B, and mandates that persons above the prescribed turnover threshold file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It also updates FORM GSTR-9 and FORM GSTR-9C entries and instructions to incorporate reporting for FY 2020-21, clarifies Part V treatment for additional liability and erroneous refunds, revises verification text to a self-declaration, and omits Part B Certification.
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Annual return requirement: electronic filing in specified GSTR forms with reconciliation statement required above prescribed turnover threshold.
The amendment substitutes Rule 80 to require eligible registered persons to furnish annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A), electronic commerce operators in FORM GSTR-9B, and mandates that persons above the prescribed turnover threshold file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It also updates FORM GSTR-9 and FORM GSTR-9C entries and instructions to incorporate reporting for FY 2020-21, clarifies Part V treatment for additional liability and erroneous refunds, revises verification text to a self-declaration, and omits Part B Certification.
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