https://www.taxtmi.com/notifications?id=147360 Annual-return compliance under Punjab SGST requires eligible registered persons to file FORM GSTR-9 electronically by 31 December following the financial year, while composition taxpayers file FORM GSTR-9A and specified electronic commerce operators file FORM GSTR-9B. Registered persons with aggregate turnover exceeding five crore rupees must submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. FORM GSTR-9 and FORM GSTR-9C instructions are updated for FY 2020-21, including reporting of later adjustments, input tax credit reversals or availment, and liabilities arising from non-reconciliation. en-us Fri, 11 Nov 2022 00:00:00 +0530 Fri, 16 Oct 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147360 Annual-return compliance under Punjab SGST requires eligible registered persons to file FORM GSTR-9 electronically by 31 December following the financial year, while composition taxpayers file FORM GSTR-9A and specified electronic commerce operators file FORM GSTR-9B. Registered persons with aggregate turnover exceeding five crore rupees must submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. FORM GSTR-9 and FORM GSTR-9C instructions are updated for FY 2020-21, including reporting of later adjustments, input tax credit reversals or availment, and liabilities arising from non-reconciliation. Notifications GST - States Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147360