Annual return
Rule 80 of the Central Goods and Services Tax Rules, 2017 deals with annual return. 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 specifie The Act came into force on 22 Jun 2017.
1 [ (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.] "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 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 turn over 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 are conciliation 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. ] "
Amendment notes
1. Substituted vide Notification No. 30/2021-CT dated 30.07.2021 for
2. Inserted vide Notification No. 40/2021-CT dated 29.12.2021.
Rule 80, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Questions about Rule 80
What does Rule 80 of the Central Goods and Services Tax Rules deal with?
Rule 80 of the Central Goods and Services Tax Rules is headed "Annual return". 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 specifie
How do I find court cases under Rule 80 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 80, rule 80 CGST Rules 2017, rule 80 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 80 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 10 (Issue of registration certificate), rule 35 (Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax), rule 44 (Manner of reversal of credit under special circumstances), rule 51 (Refund voucher), and on 1 further provision, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Rule 80 of the Central Goods and Services Tax Rules come into force?
Rule 80 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 80, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.