https://www.taxtmi.com/notifications?id=136964 The amendment replaces the annual return rule to require specified registered persons to file annual returns electronically in FORM GSTR-9 or FORM GSTR-9A, with e-commerce operators filing FORM GSTR-9B, and mandates a self certified reconciliation statement in FORM GSTR-9C for taxpayers above the prescribed turnover threshold. It revises FORM GSTR-9 and FORM GSTR-9C instructions and tables to include an additional financial year, clarifies reporting of supply amendments and ITC reversals/reclaims, expands Part V reporting, updates verification wording to a registered person's self certification, and omits Part B certification in GSTR-9C. en-us Wed, 10 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136964 The amendment replaces the annual return rule to require specified registered persons to file annual returns electronically in FORM GSTR-9 or FORM GSTR-9A, with e-commerce operators filing FORM GSTR-9B, and mandates a self certified reconciliation statement in FORM GSTR-9C for taxpayers above the prescribed turnover threshold. It revises FORM GSTR-9 and FORM GSTR-9C instructions and tables to include an additional financial year, clarifies reporting of supply amendments and ITC reversals/reclaims, expands Part V reporting, updates verification wording to a registered person's self certification, and omits Part B certification in GSTR-9C. Notifications GST - States Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136964