Rule 80 - Annual return - Central Goods and Services Tax Rules, 2017

..... 80. Annual return.- (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 i .....

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Rule 80 - Annual return - Central Goods and Services Tax Rules, 2017

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..... ion 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.] ********* Notes 1 Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 2. Inserted vide Notification No. 16/2020 - Central Tax dated 23-03-2020 3. Substituted vide NOTIFICATION NO. 79/2020 - Central Tax dated 15-10-2020 before it was read as "2[Provided that every registered person .....

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Rule 80 - Annual return - Central Goods and Services Tax Rules, 2017

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