Chhattisgarh GST Rules Amended: New Annual Return Requirements in Rule 80 for FY 2020-21, Effective August 1, 2021.

The Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2021, effective from August 1, 2021, amend the Chhattisgarh GST Rules, 2017. Key changes include the substitution of Rule 80, which mandates registered persons, except specified categories, to file an annual return in FORM GSTR-9 by December 31 following the financial year. Taxpayers with turnover exceeding five crore rupees must also submit a self-certified reconciliation statement in FORM GSTR-9C. Amendments to FORM GSTR-9 and GSTR-9C instructions extend applicability to FY 2020-21. The notification also revises verification and liability sections in FORM GSTR-9C.

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