Annual return and reconciliation statement rules revised under Uttarakhand GST to update filing requirements and FY 2020-21 disclosures. The Uttarakhand Goods and Services Tax Rules were amended with retrospective effect from 1 August 2021 to revise annual return and reconciliation statement requirements. Rule 80 was substituted to restate the persons required to furnish FORM GSTR-9, FORM GSTR-9B and FORM GSTR-9C, and to require electronic filing by 31 December following the end of the financial year. The forms and instructions were updated for FY 2020-21, including disclosure of supplies, input tax credit reversals and reclaims, additional liability due to non-reconciliation, self-certification in FORM GSTR-9C, and omission of 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 and reconciliation statement rules revised under Uttarakhand GST to update filing requirements and FY 2020-21 disclosures.
The Uttarakhand Goods and Services Tax Rules were amended with retrospective effect from 1 August 2021 to revise annual return and reconciliation statement requirements. Rule 80 was substituted to restate the persons required to furnish FORM GSTR-9, FORM GSTR-9B and FORM GSTR-9C, and to require electronic filing by 31 December following the end of the financial year. The forms and instructions were updated for FY 2020-21, including disclosure of supplies, input tax credit reversals and reclaims, additional liability due to non-reconciliation, self-certification in FORM GSTR-9C, and omission of Part B Certification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
