Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 80, verbatim (show)
Rule 80. Annual return .-
1[(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[(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.]
(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.]
2[(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.]
1. Substituted vide Notification No. 30/2021-CT dated 30.07.2021 for "Rule 80. Annual return.- (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 non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 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 proviso to sub-section(5) of section 35, ] whose aggregate turn over during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. [ Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and are conciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. ] "
2. Inserted vide Notification No. 40/2021-CT dated 29.12.2021.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Annual-return population 80(1)
Questions to answer on the file7 questions
Annual-return form and route 80(1) and proviso
Questions to answer on the file8 questions
Annual-return timing 80(1), (1A)
Questions to answer on the file5 questions
Electronic-commerce annual statement 80(2)
Questions to answer on the file3 questions
Reconciliation turnover trigger 80(3)
Questions to answer on the file1 question
Self-certified reconciliation furnishing 80(3)
Questions to answer on the file8 questions
Reconciliation timing 80(3), (3A)
Questions to answer on the file5 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted vide Notification No. 30/2021-CT dated 30.07.2021 for "Rule 80. Annual return.- (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 non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 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 proviso to sub-section(5) of section 35, ] whose aggregate turn over during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. [ Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and are conciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. ] "[2] |
| 2 | Inserted vide Notification No. 40/2021-CT dated 29.12.2021.[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 44 of the CGST Act, 2017 | Section 44 of the CGST Act, 2017 prescribed by this provision | 80(1) "as specified under section 44" |
| Section 52 of the CGST Act, 2017 | this provision requires Section 52 of the CGST Act, 2017 | 80(2) "sub-section (5) of the said section" |
| Section 10 of the CGST Act, 2017 | this provision branches on Section 10 of the CGST Act, 2017 | 80(1) proviso "a person paying tax under section 10" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| Number | Date | Subject |
|---|---|---|
| Circular No. 246/03/2025-GST | 30 January 2025 | Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C |
| Circular No. 124/43/2019-GST | 18 November 2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
Notifications (19)
| Number | Date | Subject |
|---|---|---|
| Notification No. 02/2024-Central Tax | 5 January 2024 | Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu. |
| Notification No. 40/2021-Central Tax | 29 December 2021 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. |
| Notification No. 30/2021-Central Tax | 30 July 2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
| Notification No. 04/2021-Central Tax | 28 February 2021 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. made under this rule |
| Notification No. 95/2020-Central Tax | 30 December 2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. amended by a later instrument made under this rule |
| Notification No. 80/2020-Central Tax | 28 October 2020 | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. made under this rule |
| Notification No. 79/2020-Central Tax | 15 October 2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
| Notification No. 69/2020-Central Tax | 30 September 2020 | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020. made under this rule |
| Notification No. 41/2020-Central Tax | 5 May 2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. amended by a later instrument made under this rule |
| Notification No. 15/2020-Central Tax | 23 March 2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. superseded by a later instrument made under this rule |
| Notification No. 16/2020-Central Tax | 23 March 2020 | Seeks to make third amendment (2020) to CGST Rules. |
| Notification No. 09/2020-Central Tax | 16 March 2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C. |
| Notification No. 06/2020-Central Tax | 3 February 2020 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. made under this rule |
| Notification No. 47/2019-Central Tax | 9 October 2019 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. amended by a later instrument |
| Notification No. 30/2019-Central Tax | 28 June 2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services"). |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 49/2018-Central Tax | 13 September 2018 | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018). |
| Notification No. 39/2018-Central Tax | 4 September 2018 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 amended by a later instrument |
See also
- Section 44 of the CGST Act, 2017: annual return
- Section 52 of the CGST Act, 2017: collection of tax at source
- Section 10 of the CGST Act, 2017: composition levy
References
- Central Board of Indirect Taxes and Customs. "Rule 80. Annual return". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 30/2021-Central Tax, dated 30 July 2021: Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. Cited in CBIC footnote 1.
- Notification No. 40/2021-Central Tax, dated 29 December 2021: Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. Cited in CBIC footnote 2.
External links
- CGST Rules, 2017, Rule 80 on the CBIC tax information portal