https://www.taxtmi.com/notifications?id=146546 Registered persons must furnish annual returns electronically in FORM GSTR-9 by 31 December following the financial year, while composition taxpayers use FORM GSTR-9A and electronic commerce operators furnish FORM GSTR-9B. Registered persons exceeding the prescribed turnover threshold must submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. FORM GSTR-9 instructions are extended to financial year 2020-21 for reporting specified subsequent-period supply amendments and input tax credit adjustments. FORM GSTR-9C replaces auditor certification with registered-person verification and omits Part B Certification. en-us Sat, 04 Dec 2021 00:00:00 +0530 Tue, 11 Aug 2026 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146546 Registered persons must furnish annual returns electronically in FORM GSTR-9 by 31 December following the financial year, while composition taxpayers use FORM GSTR-9A and electronic commerce operators furnish FORM GSTR-9B. Registered persons exceeding the prescribed turnover threshold must submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. FORM GSTR-9 instructions are extended to financial year 2020-21 for reporting specified subsequent-period supply amendments and input tax credit adjustments. FORM GSTR-9C replaces auditor certification with registered-person verification and omits Part B Certification. Notifications GST - States Sat, 04 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146546