Annual return requirement: expanded electronic GST filings and mandatory self certified reconciliation for larger taxpayers. The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 by 31 December following the financial year, composition taxpayers to use FORM GSTR-9A, and e-commerce operators collecting tax at source to file FORM GSTR-9B. Persons above the turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C, which is amended to expand disclosure fields, revise Part V to capture additional liability from non-reconciliation and erroneous refunds, update verification to a taxpayer affirmation with accompanying financial statements, and omit Part B Certification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual return requirement: expanded electronic GST filings and mandatory self certified reconciliation for larger taxpayers.
The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 by 31 December following the financial year, composition taxpayers to use FORM GSTR-9A, and e-commerce operators collecting tax at source to file FORM GSTR-9B. Persons above the turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C, which is amended to expand disclosure fields, revise Part V to capture additional liability from non-reconciliation and erroneous refunds, update verification to a taxpayer affirmation with accompanying financial statements, and omit Part B Certification.
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