https://www.taxtmi.com/acts?id=28426 Annual return filing under the GST Rules requires most registered persons, other than specified excluded categories, to furnish an annual return electronically in FORM GSTR-9 for each financial year by 31 December following the end of that year through the common portal or a notified Facilitation Centre. Persons paying tax under the composition levy are required to file FORM GSTR-9A. Electronic commerce operators required to collect tax at source must furnish the annual statement in FORM GSTR-9B. Registered persons whose aggregate turnover exceeds the prescribed threshold must also furnish a self-certified reconciliation statement in FORM GSTR-9C along with the annual return by the same due date. en-us Thu, 29 Jun 2017 13:08:46 +0530 Sat, 27 Jun 2026 13:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28426 Annual return filing under the GST Rules requires most registered persons, other than specified excluded categories, to furnish an annual return electronically in FORM GSTR-9 for each financial year by 31 December following the end of that year through the common portal or a notified Facilitation Centre. Persons paying tax under the composition levy are required to file FORM GSTR-9A. Electronic commerce operators required to collect tax at source must furnish the annual statement in FORM GSTR-9B. Registered persons whose aggregate turnover exceeds the prescribed threshold must also furnish a self-certified reconciliation statement in FORM GSTR-9C along with the annual return by the same due date. Act-Rules GST Thu, 29 Jun 2017 13:08:46 +0530 https://www.taxtmi.com/acts?id=28426