Rule 80 of CGST Rules -Annual Return

(updated as on 15.11.2017)

Download Format of Proposed Audit FORM GST 9C and FORM GSTR 9D
(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 nonresidenttaxable person, shall furnish an annual return as specified under sub-section (1) ofsection 44 electronically in FORM GSTR-9 through the common portal either directly orthrough a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return inFORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52shall furnish annual statement referred to in sub-section (5) of the said section in FORMGSTR -9B.
(3) Every registered person whose aggregate turnover during a financial year exceeds twocrore rupees shall get his accounts audited as specified under sub-section (5) of section 35and he shall furnish a copy of audited annual accounts and a reconciliation statement, dulycertified, in FORM GSTR-9C, electronically through the common portal either directly orthrough a Facilitation Centre notified by the Commissioner.

CHAPTER VIII

RETURNS

Chapter VIIIof CGST Rules, 2017 consists of twenty six rules relating to RETURNRULES under the GST regime. All this rules are available for your ready reference.
Rule 59 :Form and manner of furnishing details of outward supplies
Rule 60 :Form and manner of furnishing details of inward supplies
Rule 61 :Form and manner of submission of monthly return
Rule 62 :Form and manner of submission of quarterly return by the compositionsupplier
Rule 63 :Form and manner of submission of return by non-resident taxable person
Rule 64 :Form and manner of submission of return by persons providing onlineinformation and database access or retrieval services
Rule 65 :Form and manner of submission of return by an Input Service Distributor
Rule 66 :Form and manner of submission of return by a person required to deduct tax at source
Rule 67 : Form and manner of submission of statement of supplies through an e commerceoperator
Rule 68 :Notice to non-filers of returns
Rule 69 :Matching of claim of input tax credit
Rule 70 :Final acceptance of input tax credit and communication thereof
Rule 71 :Communication and rectification of discrepancy in claim of input tax credit andreversal of claim of input tax credit
Rule 72 :Claim of input tax credit on the same invoice more than once
Rule 73 :Matching of claim of reduction in the output tax liability
Rule 74 :Final acceptance of reduction in output tax liability and communication thereof
Rule 75 :Communication and rectification of discrepancy in reduction in output taxliability and reversal of claim of reduction
Rule 76 :Claim of reduction in output tax liability more than once
Rule 77 :Refund of interest paid on reclaim of reversals
Rule 78 :Matching of details furnished by the e-Commerce operator with the detailsfurnished by the supplier
Rule 79 :Communication and rectification of discrepancy in details furnished by the e commerce operator and the supplier
Rule 80 :Annual Return
Rule 81 :Final return
Rule 82 :Details of inward supplies of persons having Unique Identity Number
Rule 83 :Provisions relating to a goods and services tax practitioner
Rule 84 :Conditions for purposes of appearance

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Click here to download the CGST Rules as updated on 15th November, 2017