https://www.taxtmi.com/notifications?id=136844 Rule 80 is substituted to require specified registered persons to file annual returns electronically in FORM GSTR-9 by 31 December; composition taxpayers to use FORM GSTR-9A; e commerce operators collecting tax at source to file FORM GSTR-9B; and registered persons exceeding the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with the annual return. Filing may be direct or via Commissioner notified Facilitation Centres, and forms and instructions are amended to capture adjustments, reversals and cross period input tax credit events, with revised verification text and omission of Part B Certification in GSTR 9C. en-us Sat, 16 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136844 Rule 80 is substituted to require specified registered persons to file annual returns electronically in FORM GSTR-9 by 31 December; composition taxpayers to use FORM GSTR-9A; e commerce operators collecting tax at source to file FORM GSTR-9B; and registered persons exceeding the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with the annual return. Filing may be direct or via Commissioner notified Facilitation Centres, and forms and instructions are amended to capture adjustments, reversals and cross period input tax credit events, with revised verification text and omission of Part B Certification in GSTR 9C. Notifications GST - States Sat, 16 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136844