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According to Rule 80 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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 non-resident 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 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.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
  3. Chapter 8 Returns Rules (Rule 59 to 84)
    Rule 59 GST - Form and manner of furnishing details of outward supplies

    Rule 60 GST - Form and manner of furnishing details of inward supplies

    Rule 61 GST - Form and manner of submission of monthly return

    Rule 62 GST - Form and manner of submission of quarterly return by the composition supplier

    Rule 63 GST - Form and manner of submission of return by non-resident taxable person

    Rule 64 GST - Form and manner of submission of return by persons providing online information

    Rule 65 GST - Form and manner of submission of return by an Input Service Distributor

    Rule 66 GST - Form and manner of submission of return by a person required to deduct tax at source

    Rule 67 GST - Form and manner of submission of statement of supplies through an e-commerce operator

    Rule 68 GST - Notice to non-filers of returns

    Rule 69 GST - Matching of claim of input tax credit

    Rule 70 GST - Final acceptance of input tax credit and communication thereof

    Rule 71 GST - Communication and rectification of discrepancy in claim & reversal of input tax credit

    Rule 72 GST - Claim of input tax credit on the same invoice more than once

    Rule 74 GST - Final acceptance of reduction in output tax liability and communication thereof

    Rule 75 GST - Communication and rectification of discrepancy in reduction in output tax liability

    Rule 76 GST - Claim of reduction in output tax liability more than once

    Rule 77 GST - Refund of interest paid on reclaim of reversals

    Rule 78 GST - Matching of details furnished by e-Commerce operator with detail furnished by supplier

    Rule 79 GST - Communication and rectification of discrepancy in details furnished by e-Commerce

    Rule 80 GST - Annual return You are here

    Rule 81 GST - Final return

    Rule 82 GST - Details of inward supplies of persons having Unique Identity Number

    Rule 83 GST - Provisions relating to a goods and services tax practitioner

    Rule 84 GST - Conditions for purposes of appearance

    Rule 73 GST - Matching of claim of reduction in the output tax liability

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Chapter 8 Returns Rules (Rule 59 to 84)
Rule 59 GST - Form and manner of furnishing details of outward supplies

Rule 60 GST - Form and manner of furnishing details of inward supplies

Rule 61 GST - Form and manner of submission of monthly return

Rule 62 GST - Form and manner of submission of quarterly return by the composition supplier

Rule 63 GST - Form and manner of submission of return by non-resident taxable person

Rule 64 GST - Form and manner of submission of return by persons providing online information

Rule 65 GST - Form and manner of submission of return by an Input Service Distributor

Rule 66 GST - Form and manner of submission of return by a person required to deduct tax at source

Rule 67 GST - Form and manner of submission of statement of supplies through an e-commerce operator

Rule 68 GST - Notice to non-filers of returns

Rule 69 GST - Matching of claim of input tax credit

Rule 70 GST - Final acceptance of input tax credit and communication thereof

Rule 71 GST - Communication and rectification of discrepancy in claim & reversal of input tax credit

Rule 72 GST - Claim of input tax credit on the same invoice more than once

Rule 74 GST - Final acceptance of reduction in output tax liability and communication thereof

Rule 75 GST - Communication and rectification of discrepancy in reduction in output tax liability

Rule 76 GST - Claim of reduction in output tax liability more than once

Rule 77 GST - Refund of interest paid on reclaim of reversals

Rule 78 GST - Matching of details furnished by e-Commerce operator with detail furnished by supplier

Rule 79 GST - Communication and rectification of discrepancy in details furnished by e-Commerce

Rule 80 GST - Annual return You are here

Rule 81 GST - Final return

Rule 82 GST - Details of inward supplies of persons having Unique Identity Number

Rule 83 GST - Provisions relating to a goods and services tax practitioner

Rule 84 GST - Conditions for purposes of appearance

Rule 73 GST - Matching of claim of reduction in the output tax liability

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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