Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 80. Annual return (corresponding section 44)
4[(1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
5[(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.]
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR - 9B.
(3) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”.]
[helldod old[(1) Every registered person, other than an Input Service Distributor a person
paying tax under section 51 or
section 52, a casual taxable person and a
nonresident taxable person, shall furnish an annual return as specified under
sub-section (1) of section 44 electronically in
FORM GSTR-9 through the common
portal either directly or through a Facilitation Centre notified by the
Commissioner:
Provided that a person paying tax under
section 10 shall furnish the annual
return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under
section 52 shall furnish annual statement referred to in sub-section (5) of the
said section in FORM GSTR -9B.
(3) Every registered person 1[other than
those referred to in the proviso to sub-section (5) of
section 35] whose aggregate turnover during a financial year
exceeds two crore rupees shall get his accounts audited as specified under
sub-section (5) of section 35 and he shall furnish a copy of audited annual
accounts and a reconciliation statement, duly certified, in
FORM GSTR-9C,
electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner.
3[Provided that for the financial year
2018-2019 and 2019-2020, every registered person whose aggregate turnover
exceeds five crore rupees shall get his accounts audited as specified under
sub-section (5) of
section 35 and he shall furnish a copy of audited annual
accounts and a reconciliation statement, duly certified, in
FORM GSTR-9C
for the said financial year, electronically through the common portal either
directly or through a Facilitation Centre notified by the Commissioner.]
helldod]
[helldod old[2[Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited as specified under subsection (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018- 2019, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.]] helldod]
5[(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.]