https://www.taxtmi.com/article/detailed?id=9930 The Finance Act, 2021 and amended Rules, effective 01.08.2021, omit section 35(5) removing the mandatory tax audit and reconciliation certificate and substitute section 44 to require most registered persons (with specified statutory exclusions) to furnish an annual return electronically, which may include a self-certified reconciliation statement. Rule 80 now prescribes filing Form GSTR-9 by 31 December, Form GSTR-9A for composition taxpayers, Form GSTR-9B for tax collecting e-commerce operators, and Form GSTR-9C for registrants exceeding the turnover threshold. en-us Mon, 02 Aug 2021 13:23:18 +0530 Mon, 02 Aug 2021 13:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9930 The Finance Act, 2021 and amended Rules, effective 01.08.2021, omit section 35(5) removing the mandatory tax audit and reconciliation certificate and substitute section 44 to require most registered persons (with specified statutory exclusions) to furnish an annual return electronically, which may include a self-certified reconciliation statement. Rule 80 now prescribes filing Form GSTR-9 by 31 December, Form GSTR-9A for composition taxpayers, Form GSTR-9B for tax collecting e-commerce operators, and Form GSTR-9C for registrants exceeding the turnover threshold. Articles Goods and Services Tax - GST Mon, 02 Aug 2021 13:23:18 +0530 https://www.taxtmi.com/article/detailed?id=9930