https://www.taxtmi.com/notifications?id=137369 The amendment replaces rule 80 to mandate electronic filing of annual returns in FORM GSTR-9 for registered persons (with specified exclusions) and FORM GSTR-9A for composition taxpayers, requires e-commerce operators collecting tax at source to file FORM GSTR-9B, and obliges registered persons exceeding the turnover threshold to submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It integrates FY 2020-21 into form instructions, expands declaration items for supplies and ITC adjustments, revises Part V and verification language in GSTR-9C, and omits Part B Certification. en-us Fri, 24 Dec 2021 00:00:00 +0530 Tue, 04 Jan 2022 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137369 The amendment replaces rule 80 to mandate electronic filing of annual returns in FORM GSTR-9 for registered persons (with specified exclusions) and FORM GSTR-9A for composition taxpayers, requires e-commerce operators collecting tax at source to file FORM GSTR-9B, and obliges registered persons exceeding the turnover threshold to submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It integrates FY 2020-21 into form instructions, expands declaration items for supplies and ITC adjustments, revises Part V and verification language in GSTR-9C, and omits Part B Certification. Notifications GST - States Fri, 24 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137369