Annual return requirement expanded to include an extra financial year and enhanced reconciliation obligations in GSTR forms. The amendment replaces rule 80 to mandate electronic filing of annual returns in FORM GSTR-9 for registered persons (with specified exclusions) and FORM GSTR-9A for composition taxpayers, requires e-commerce operators collecting tax at source to file FORM GSTR-9B, and obliges registered persons exceeding the turnover threshold to submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It integrates FY 2020-21 into form instructions, expands declaration items for supplies and ITC adjustments, revises Part V and verification language in GSTR-9C, and omits Part B Certification.
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Annual return requirement expanded to include an extra financial year and enhanced reconciliation obligations in GSTR forms.
The amendment replaces rule 80 to mandate electronic filing of annual returns in FORM GSTR-9 for registered persons (with specified exclusions) and FORM GSTR-9A for composition taxpayers, requires e-commerce operators collecting tax at source to file FORM GSTR-9B, and obliges registered persons exceeding the turnover threshold to submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It integrates FY 2020-21 into form instructions, expands declaration items for supplies and ITC adjustments, revises Part V and verification language in GSTR-9C, and omits Part B Certification.
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