https://www.taxtmi.com/notifications?id=146347 Annual return compliance is revised to require eligible registered persons to file FORM GSTR-9 electronically by 31 December following each financial year, with composition taxpayers using FORM GSTR-9A and electronic commerce operators using FORM GSTR-9B. Registered persons exceeding the prescribed aggregate-turnover threshold must also furnish a self-certified reconciliation statement in FORM GSTR-9C. The amendments extend annual-return reporting instructions to financial year 2020-21 and replace auditor certification in FORM GSTR-9C with verification by the registered person. en-us Tue, 07 Sep 2021 00:00:00 +0530 Thu, 23 Jul 2026 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146347 Annual return compliance is revised to require eligible registered persons to file FORM GSTR-9 electronically by 31 December following each financial year, with composition taxpayers using FORM GSTR-9A and electronic commerce operators using FORM GSTR-9B. Registered persons exceeding the prescribed aggregate-turnover threshold must also furnish a self-certified reconciliation statement in FORM GSTR-9C. The amendments extend annual-return reporting instructions to financial year 2020-21 and replace auditor certification in FORM GSTR-9C with verification by the registered person. Notifications GST - States Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146347