TMI BlogAnnual return - Section 44X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Distributor A person liable to deduct tax under Section 51 (TDS) A person liable to collect tax at source under Section 52 (TCS) A casual tax Taxable person; and Non-resident taxable person Applicable form of Annual Return For Normal Taxpayer are required to file Annual Return Form form GSTR-9 . For the composition taxpayer are required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M GSTR-9C along with the annual return Form GSTR-9 , 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. For the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following the end of such financial year. [ Rule 80(1) ] For the financial year 2020-2021 the said annual return shall be furnished on or before the 28th day of February, 2022. [ Rule 80(1A) ] For the financial year 2022-2023 , the said annual return shall be furnished on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation provided from filing GSTR-9 As per Notification no. 32/2023- Central Tax Dated 31 July 2023 the registered person whose aggregate turnover in the F.Y. 2022-23 is up to 2 crore rupees, is exempt from filing annual return for the said financial year. As per Notification no. 10/2022 Central Tax Dated 05 July 2022 the registered person whose aggregate turnover in the F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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