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    <title>Annual Return (GSTR-9) and Reconciliation Statement (GSTR 9C) for FY 2018-19</title>
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    <description>Taxpayers must report only values pertaining to the financial year 2018-19 in FORM GSTR-9; auto-populated or carried-over figures relating to the prior year should be ignored, and no adverse view will be taken where previously filed returns for 2018-19 include details of supplies or input tax credit pertaining to the prior year. An extended due date has been provided and taxpayers meeting the applicable aggregate turnover thresholds must furnish FORM GSTR-9 and, where required, FORM GSTR-9C.</description>
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