The Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Rules, 2017
Chapter-VIII Returns
Rule 80: Annual return.
1[80. (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:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
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.]
3[(1B) Notwithstanding anything contained in sub-rule (1), 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 districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.]
(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.]
2[(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.]
3[(3B) Notwithstanding anything contained in sub-rule (3), for the financial year 2022-2023, the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.]
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].
Amendments:
1. Substituted by Central Goods and Services Tax (Sixth Amendment) Rules, 2021 vide Notification No. 30/2021-Central Tax dated 30th July, 2021, w.e.f. 01.08.2021, for the Rule:
“80. (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 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 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.
#[%[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.]]
References:
*Inserted by Central Goods and Services Tax (Amendment) Rules, 2019 vide Notification No. 03/2019-Central Tax dated 29th January, 2019, w.e.f. 01.02.2019.
#Inserted by Central Goods and Services Tax (Third Amendment) Rules, 2020 vide Notification No. 16/2020-Central Tax dated 23rd March, 2020, w.e.f. 23.03.2020.
%Substituted by Central Goods and Services Tax (Twelveth Amendment) Rules, 2020 vide Notification No. 79/2020-Central Tax dated 15th October, 2020, w.e.f. 15.10.2020, for the proviso:
“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 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 financial year 2018-2019, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”.”
2. Inserted by Central Goods and Services Tax (Tenth Amendment) Rules, 2021 vide Notification No. 40/2021-Central Tax dated 29th December, 2021, w.e.f. 29.12.2021.
3. Inserted by Central Goods and Services Tax (Amendment) Rules, 2024 vide Notification No. 02/2024-Central Tax dated 5th January, 2024, w.e.f. 31.12.2023.
Notifications:
n1. Registered persons under section 24 read with rule 14, supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person as the class of registered, shall not be required to furnish an annual return in FORM GSTR-9 under section 44(1) read with Rule 80(1) and FORM GSTR-9C under section 44(2) read Rule 80(3).[Notification No. 30/2019– Central Tax dated 28.06.2019].
n2. For Annual Return of foreign airlines company, refer Notification No. 09/2020– Central Tax dated 16.03.2020.
Circulars:
C2. If any registered tax payer, during course of reconciliation of his accounts, notices any short payment of tax or ineligible availment of input tax credit, he may pay the same through FORM GST DRC-03. [Circular No. 124/43/2019-GST dated 18.11.2019]