Rule 80, Central Goods and Services Tax Rules, 2017 [S10-FTA]
As at 30 July 2021. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].
80. Annual return.—
(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) 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.
Defined terms in this text (13)
aggregate turnover: Section 2(6), Central Goods and Services Tax Act, 2017: "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
electronic commerce operator: Section 2(45), Central Goods and Services Tax Act, 2017: "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;
financial year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (21) "financial year" shall mean the year commencing on the first day of April; (22) a thing shall be deemed to be done in "good faith" where it is in fact done honesty, whether it is done negligently or not;
financial year: 22 more definitions.
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
resident: Section 2(96), Income-tax Act, 2025: "resident" means a person who is resident in India as per section 6;
rule: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (c) "section" means a section of the Act;
section: 362 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
taxable person: Section 2(107), Central Goods and Services Tax Act, 2017: "taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "year" shall mean a year reckoned according to the British calendar
Made under this rule, or naming it (11)
Circular No. 124/43/2019-GST [C10-4C1], 18 November 2019, in force. The text contains "sub-rule (1) of rule 80 of the Central Goods and Services Tax Rules, 2017".
Notification No. 04/2021-Central Tax [N10-RQZ], 28 February 2021, in force. The text contains "rule 80 of the Central Goods and Services Tax Rules, 2017".
Notification No. 06/2020-Central Tax [N10-MYR], 3 February 2020, in force. The text contains "rule 80 of the said rules".
Notification No. 09/2020-Central Tax [N10-N5F], 16 March 2020, in force. The text contains "sub-rule (3) of rule 80 of the said rules".
Notification No. 15/2020-Central Tax [N10-NBK], 23 March 2020, in force. The text contains "rule 80 of the said rules".
Notification No. 30/2019-Central Tax [N10-H5Z], 28 June 2019, in force. The text contains "sub-rule (3) of rule 80 of the said rules".
Notification No. 41/2020-Central Tax [N10-PEN], 5 May 2020, in force. The text contains "rule 80 of the said rules".
Notification No. 47/2019-Central Tax [N10-KC5], 9 October 2019, in force. The text contains "sub-rule (1) of rule 80 of the said rules".
Notification No. 69/2020-Central Tax [N10-QHA], 30 September 2020, in force. The text contains "rule 80 of the Central Goods and Services Tax Rules, 2017".
Notification No. 80/2020-Central Tax [N10-R1P], 28 October 2020, in force. The text contains "rule 80 of the Central Goods and Services Tax Rules, 2017".
Notification No. 95/2020-Central Tax [N10-RKQ], 30 December 2020, in force. The text contains "rule 80 of the Central Goods and Services Tax Rules, 2017".
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