Rule 21 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 21 – 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 G
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