As at 10 November 2026, which self-certified reconciliation statement must a registered person whose aggregate turnover in a financial year exceeds ₹5 crore furnish with its annual return under Rule…
Question and options
As at 10 November 2026, which self-certified reconciliation statement must a registered person whose aggregate turnover in a financial year exceeds ₹5 crore furnish with its annual return under Rule 80(3) of the CGST Rules, 2017?
FORM GSTR-9C
FORM GSTR-9A
FORM GSTR-9
FORM GSTR-11
Answer and explanation
Rule 80(3) of the CGST Rules, 2017 requires a registered person whose aggregate turnover in a financial year exceeds ₹5 crore to furnish, with the annual return in FORM GSTR-9, a self-certified reconciliation statement in FORM GSTR-9C. FORM GSTR-11 is the statement of a person holding a Unique Identity Number.
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