https://www.taxtmi.com/notifications?id=137453 The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 by 31 December following the financial year, composition taxpayers to use FORM GSTR-9A, and e-commerce operators collecting tax at source to file FORM GSTR-9B. Persons above the turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C, which is amended to expand disclosure fields, revise Part V to capture additional liability from non-reconciliation and erroneous refunds, update verification to a taxpayer affirmation with accompanying financial statements, and omit Part B Certification. en-us Mon, 01 Nov 2021 00:00:00 +0530 Thu, 13 Jan 2022 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137453 The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 by 31 December following the financial year, composition taxpayers to use FORM GSTR-9A, and e-commerce operators collecting tax at source to file FORM GSTR-9B. Persons above the turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C, which is amended to expand disclosure fields, revise Part V to capture additional liability from non-reconciliation and erroneous refunds, update verification to a taxpayer affirmation with accompanying financial statements, and omit Part B Certification. Notifications GST - States Mon, 01 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137453