The Central Board of Indirect Taxes and Customs (CBIC) notified that the E-commerce operator was required to collect TDS to furnish the annual statement in GSTR-9B.
The Board has notified the Central Goods and Services Tax (Sixth Amendment) Rules, 2021 which seeks to amend the Central Goods and Services Tax Rules, 2017.
In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80, the following rule shall be substituted, namely “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, 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.
Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statements referred to in sub-section (5) of the said section in FORM GSTR-9B.
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.
In FORM GSTR-9, in the instructions, in paragraph 4, after the word, letters and figures “or FY 2019-20”, the word, letters and figures “or FY 2020-21” shall be inserted; in the Table, in second column, for the word and figures “and 2019-20” wherever they occur, the word and figures “, 2019-20 and 2020-21” shall be substituted.
In paragraph 5, in the Table, in second column, against serial number 6B, after the letters and figures “FY 2019-20”, the letters, figures and word “and 2020-21” shall be inserted; against serial numbers 6C and 6D, after the word, letters and figures “For FY 2019-20”, the word and figures “and 2020-21” shall be inserted; for the word and figures “and 2019-20”, the figures and word “, 2019-20 and 2020- 21” shall be substituted; against serial number 6E, for the letters and figures “FY 2019-20”, the letters, figures and word “FY 2019-20 and 2020-21” shall be substituted; against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the figures and word “2018-19 and 2019-20”, the figures and word “2018-19, 2019-20 and 2020- 21” shall be substituted;
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