https://www.taxtmi.com/notifications?id=137006 The amendment substitutes Rule 80 to require specified registered persons to file annual returns electronically in FORM GSTR-9 (or GSTR-9A for composition taxpayers) by 31 December, mandates FORM GSTR-9B for e-commerce operators collecting TCS, and requires registered persons with aggregate turnover above the threshold to file a self-certified reconciliation in FORM GSTR-9C. It inserts FY2020-21 specific reporting instructions into FORM GSTR-9 and GSTR-9C, updates Part V treatment for transactions paid via FORM GSTR-3B between April-September 2021, revises verification wording to a registered person's self-affirmation, and omits Part B Certification in GSTR-9C. en-us Tue, 26 Oct 2021 00:00:00 +0530 Sat, 27 Nov 2021 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137006 The amendment substitutes Rule 80 to require specified registered persons to file annual returns electronically in FORM GSTR-9 (or GSTR-9A for composition taxpayers) by 31 December, mandates FORM GSTR-9B for e-commerce operators collecting TCS, and requires registered persons with aggregate turnover above the threshold to file a self-certified reconciliation in FORM GSTR-9C. It inserts FY2020-21 specific reporting instructions into FORM GSTR-9 and GSTR-9C, updates Part V treatment for transactions paid via FORM GSTR-3B between April-September 2021, revises verification wording to a registered person's self-affirmation, and omits Part B Certification in GSTR-9C. Notifications GST - States Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137006