CGST Rules - Central Goods and Services Tax Rules, 2017
This rule was made and amended vide the following notifications
• Central Tax Notification No. 03/2019 (dated 29th January 2019)
(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 52shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR-9B.
(3) Every registered person 1other than those referred to in the proviso to sub-section (5) of section 35, 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 Inserted in Central Goods and Services Tax (Amendment) Rules, 2017, vide Notification No. 03/2019 Central Tax (dated 29th January 2019)