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<h1>Delhi GST Rules Amended: New Annual Return Forms GSTR-9, GSTR-9B, GSTR-9C; Changes for High Turnover Entities.</h1> The Delhi Goods and Services Tax (Sixth Amendment) Rules, 2021, effective from August 1, 2021, amend the Delhi GST Rules, 2017. Key changes include the substitution of Rule 80, mandating annual returns in FORM GSTR-9 for registered persons, with specific exceptions. Electronic commerce operators must submit annual statements in FORM GSTR-9B. Entities with over five crore rupees turnover must provide a self-certified reconciliation statement in FORM GSTR-9C. Updates to FORM GSTR-9 and GSTR-9C instructions include adjustments for the fiscal years 2018-19, 2019-20, and 2020-21. The amendments also revise verification procedures and omit Part B Certification.