Annual return
Rule 80 of the CGST Rules
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The annual return GSTR-9 is due by 31 December following the financial year; taxpayers with turnover above five crore rupees must also file the self-certified reconciliation statement GSTR-9C. Turnover up to two crore rupees is exempt from GSTR-9 by notification, and no annual return can be filed after three years from its due date.
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The exact words of the law
1,996 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 anon-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.]
(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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2021-12-29 · Inserted
40/2021-CTdated29
Inserted vide Notification No. 40/2021-CT dated 29.12.2021.
2021-07-30 · Substituted
30/2021-CTdated30
Substituted vide Notification No. 30/2021-CT dated 30.07.2021 for "Rule 80. Annual return.- (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 ret
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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