Rule 21 - Annual return - Draft - Goods And Services Tax - Return Rules, 20-- [September 2016]

21. Annual return (1) Every registered taxable person shall furnish an annual return under sub-section (1) of section 30 electronically in FORM GSTR-9 through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner: Provided that a taxable person paying tax under section 8 shall furnish the annual return in FORM GSTR-9A. (2) Every registered taxable person whose aggregate turnover during a financial year exceeds one crore rupees shall get his accounts audited under sub-section (4) of section 42 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9B, electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner.