Rule
80. Annual return .-
1[(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 anon-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 .
2[(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.]
2[(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.]
