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Section 80: Annual return

No. F A-3/4-0/2017/1-V-(64)_ Bhopal, dated - the 30th June, 2017State Rules of Madhya Pradesh · 2017

(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 annualreturn as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the commonportal either directly or through a Facilitation Centre notified by the Commissioner:

Providedthat a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

_(1) | Everyelectroniccommerceoperator requiredto collect tax at source undersection 52 634 (35) shall furnish annual statement referred to in sub-section(5) ofthesaid section in FORM GSTR -9B.

(2) Every registered person 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 commonportal either directly or through a Facilitation Centre notified by the Commissioner.

Where this provision sits

ActNo. F A-3/4-0/2017/1-V-(64)_ Bhopal, dated - the 30th June, 2017
Section80
Marginal noteAnnual return
JurisdictionState of Madhya Pradesh
StatusIn force as published by the source

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Need this as data, not as a page? No. F A-3/4-0/2017/1-V-(64)_ Bhopal, dated - the 30th June, 2017 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.