(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 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 said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.]
* These words, brackets and figures were inserted by Notification No. GST-1019/C.R.18/Taxation-1 (Notification No. 3/2019- First Amendment 2019) dated the 1st February 2019, (w.e.f. 1st February 2019).
** This proviso was inserted by Notification No.GST-1020/C.R.36/Taxation-1, (Notification No.16/2020 Third Amendment 2020) dated 30th March 2020 (w.e.f. 23.3.2020) and again was substituted by Notification No.GST- 1020/C.R.97C/Taxation-1, (Notification No0.79/2020 Twelfth Amendment 2020) dated 234 October 2020 (w.e.f.
15.10.2020). Prior to substitution this proviso was read as under:-
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.
164 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.
1[(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.]
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in subsection (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 nonresident 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.]
1 This sub-rule was inserted by Notification No.GST-1021/ C.R.04/Taxation-1 (Notification No.40/2021- State Tax) dated 11% January 2022 (w.e.f.29.12.2021) 2 This sub-rule was inserted by Notification No.GST-1021/C.R.04/Taxation-1 (Notification No.40/2021- State Tax) dated 11% January 2022 (w.e.f.29.12.2021) 165