Section 80(1) in Rajasthan Goods and Services Tax Rules, 2017
(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.
