Rule 80 of CGST Rules 2017

Annual return.

(1)         Every registered person

 other than those referred to in the proviso to sub-section (5) of section 35

(Inserted by Notification No 03/2019 Central Tax)

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

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.

Thanks

CA Rahul Gupta