Annual return
Rule 21
Bill
Draft GST Return Rules
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 GS
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