https://www.taxtmi.com/notifications?id=136973 Rule 80 of the Sikkim GST Rules is substituted to require most registered persons to file an electronic annual return in FORM GSTR-9 by 31 December following the financial year, with composition taxpayers filing FORM GSTR-9A and e-commerce operators filing FORM GSTR-9B; persons above the prescribed turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. The amendments incorporate the financial year 2020-21 into GSTR-9 and GSTR-9C instructions, specify declaration of adjustments reflected in April-September 2021 returns, and revise GSTR-9C Part V, verification text, and omit Part B Certification. en-us Fri, 30 Jul 2021 00:00:00 +0530 Sat, 20 Nov 2021 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136973 Rule 80 of the Sikkim GST Rules is substituted to require most registered persons to file an electronic annual return in FORM GSTR-9 by 31 December following the financial year, with composition taxpayers filing FORM GSTR-9A and e-commerce operators filing FORM GSTR-9B; persons above the prescribed turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. The amendments incorporate the financial year 2020-21 into GSTR-9 and GSTR-9C instructions, specify declaration of adjustments reflected in April-September 2021 returns, and revise GSTR-9C Part V, verification text, and omit Part B Certification. Notifications GST - States Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136973