Annual return requirement expanded to include specific reconciliation and form updates for a prior fiscal year. The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) and e-commerce operators to file FORM GSTR-9B; taxpayers above the turnover threshold must submit a self-certified reconciliation in FORM GSTR-9C with the annual return. It inserts the prior disrupted fiscal year into multiple form instructions, expands reporting for additions, amendments and ITC reversals reclaimed in subsequent returns, revises Part V to address additional liability from non-reconciliation, updates verification to a registered-person declaration, and omits Part B Certification.
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Provisions expressly mentioned in the judgment/order text.
Annual return requirement expanded to include specific reconciliation and form updates for a prior fiscal year.
The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) and e-commerce operators to file FORM GSTR-9B; taxpayers above the turnover threshold must submit a self-certified reconciliation in FORM GSTR-9C with the annual return. It inserts the prior disrupted fiscal year into multiple form instructions, expands reporting for additions, amendments and ITC reversals reclaimed in subsequent returns, revises Part V to address additional liability from non-reconciliation, updates verification to a registered-person declaration, and omits Part B Certification.
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