https://www.taxtmi.com/notifications?id=136573 Rule 80 is substituted to require most registered persons to file annual returns electronically in FORM GSTR-9 by the thirty first of December following the financial year, with composition taxpayers using FORM GSTR-9A and e-commerce operators furnishing FORM GSTR-9B. Taxpayers exceeding the turnover threshold must submit a self certified reconciliation statement in FORM GSTR-9C alongside FORM GSTR-9. The amendment broadens FORM GSTR-9 and GSTR-9C instructions to include the disrupted financial year, prescribes reporting of amendments and ITC reversals tied to specified return periods, expands tabular entries, updates verification language, and omits Part B Certification. en-us Wed, 01 Sep 2021 00:00:00 +0530 Tue, 14 Sep 2021 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136573 Rule 80 is substituted to require most registered persons to file annual returns electronically in FORM GSTR-9 by the thirty first of December following the financial year, with composition taxpayers using FORM GSTR-9A and e-commerce operators furnishing FORM GSTR-9B. Taxpayers exceeding the turnover threshold must submit a self certified reconciliation statement in FORM GSTR-9C alongside FORM GSTR-9. The amendment broadens FORM GSTR-9 and GSTR-9C instructions to include the disrupted financial year, prescribes reporting of amendments and ITC reversals tied to specified return periods, expands tabular entries, updates verification language, and omits Part B Certification. Notifications GST - States Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136573