Annual return requirement: registered persons must file GSTR-9 and a self certified reconciliation statement when turnover crosses the threshold. The rules substitute the annual return provision requiring registered persons, except specified exclusions, to furnish FORM GSTR-9 electronically, composition taxpayers to use FORM GSTR-9A, and e commerce operators to furnish FORM GSTR-9B; persons exceeding the prescribed turnover threshold must also file a self certified reconciliation statement in FORM GSTR-9C with the annual return. The amendment updates FORM GSTR-9 and FORM GSTR-9C instructions and tables to incorporate specified annual and return period reporting, clarifies treatment of amended supplies and input tax credit reversals/reclaims, revises verification into a self declaration, and omits Part B Certification in GSTR-9C.
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Annual return requirement: registered persons must file GSTR-9 and a self certified reconciliation statement when turnover crosses the threshold.
The rules substitute the annual return provision requiring registered persons, except specified exclusions, to furnish FORM GSTR-9 electronically, composition taxpayers to use FORM GSTR-9A, and e commerce operators to furnish FORM GSTR-9B; persons exceeding the prescribed turnover threshold must also file a self certified reconciliation statement in FORM GSTR-9C with the annual return. The amendment updates FORM GSTR-9 and FORM GSTR-9C instructions and tables to incorporate specified annual and return period reporting, clarifies treatment of amended supplies and input tax credit reversals/reclaims, revises verification into a self declaration, and omits Part B Certification in GSTR-9C.
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