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) • Central Tax Notification No. 16/2020 (dated 23rd March 2020)
(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.
2 “Provided that every registered person whose aggregate turnover during the financial year
2018-2019 exceeds five crore rupees shall get his accounts audited as specified under subsection
(5) of section 35 and he shall furnish a copy of audited annual accounts and a
reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018-
2019, electronically through the common portal either directly or through a Facilitation Centre
notified by the Commissioner.”
1 “Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose
aggregate turnover exceeds five 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 for the said financial year,
electronically through the common portal either directly or through a Facilitation Centre
notified by the Commissioner.”
3(1) Every registered person, other than those referred to in the second proviso to section 44, 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 for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
―2(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.
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, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), 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.”.
3(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.
1 Inserted in Central Goods and Services Tax (Amendment) Rules, 2017, vide Notification No. 03/2019 Central Tax (dated 29th January 2019)
2 Inserted in Central Goods and Services Tax (Third Amendment) Rules, 2020, vide Notification No.16/2020 Central Tax (dated 23rd March 2020)
3 Substituted in Central Goods and Services Tax (Sixth Amendment) Rules, 2021, vide Notification No.30/2021 Central Tax (dated 30th July 2021)