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    <title>Bihar Goods and Services Tax (Sixth Amendment) Rules, 2021.</title>
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    <description>Rule 80 is replaced to require specified registered persons to file annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) and electronic commerce operators to file the TCS annual statement in FORM GSTR-9B; taxpayers above the turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. Amendments further update FORM GSTR-9 and GSTR-9C instructions and tables to include an additional financial year, clarify Part V reporting for delayed payments and amendments, revise GSTR-9C verification text, and omit Part B Certification.</description>
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      <description>Rule 80 is replaced to require specified registered persons to file annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) and electronic commerce operators to file the TCS annual statement in FORM GSTR-9B; taxpayers above the turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. Amendments further update FORM GSTR-9 and GSTR-9C instructions and tables to include an additional financial year, clarify Part V reporting for delayed payments and amendments, revise GSTR-9C verification text, and omit Part B Certification.</description>
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