Section 80 in Rajasthan Goods and Services Tax Rules, 2017
80. Annual return.
(1)Every registered person [other than those referred to in the proviso to sub-section (5) of section 35,] [Inserted by Rajasthan Goods and Services Tax (Amendment) Rules, 2019, dated 29.1.2019.] 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) 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 whose aggregate turnover 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.
