Annual return requirement strengthened; specified GSTR forms and mandatory reconciliation statements clarified for registered taxpayers. The amendment substitutes Rule 80 to require most registered persons to furnish an annual return electronically in Form GSTR-9 (composition taxpayers in Form GSTR-9A), prescribes Form GSTR-9B for e commerce operators collecting tax at source, and mandates a self certified reconciliation statement in Form GSTR-9C to be filed along with the annual return by registrants exceeding the specified turnover threshold, while updating GSTR 9 and GSTR 9C tables, instructions, verification text and omitting Part B certification.
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Annual return requirement strengthened; specified GSTR forms and mandatory reconciliation statements clarified for registered taxpayers.
The amendment substitutes Rule 80 to require most registered persons to furnish an annual return electronically in Form GSTR-9 (composition taxpayers in Form GSTR-9A), prescribes Form GSTR-9B for e commerce operators collecting tax at source, and mandates a self certified reconciliation statement in Form GSTR-9C to be filed along with the annual return by registrants exceeding the specified turnover threshold, while updating GSTR 9 and GSTR 9C tables, instructions, verification text and omitting Part B certification.
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