Rule 80 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 80 is the rule behind the annual return and its companions. Sub-rule (1) requires FORM GSTR-9 by the thirty-first day of December following the financial year, with FORM GSTR-9A for a person paying tax under section 10. Sub-rule (2) requires an annual statement in FORM GSTR-9B from an e-commerce operator, and sub-rule (3) requires a self-certified reconciliation statement in FORM GSTR-9C above five crore rupees. Four sub-rules give one-off dates for particular years.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Rule 80(1): an annual return in FORM GSTR-9 for every financial year, on or before the thirty-first day of December following the end of the year; a person paying tax under section 10 files FORM GSTR-9A. Rule 80(2): an e-commerce operator collecting tax at source files FORM GSTR-9B. Rule 80(3): where aggregate turnover during a financial year exceeds five crore rupees, a self-certified reconciliation statement in FORM GSTR-9C goes with the annual return. Sub-rules (1A), (1B), (3A) and (3B) give special dates for particular years.
The section behind the rule
Rule 80 is the procedure for section 44 of the CGST Act, 2017, which requires the annual return and the reconciliation statement: see section 44 of the CGST Act: GSTR-9 annual return and reconciliation statement. Persons "referred to in the second proviso to section 44" are left out of sub-rules (1) and (3); any exemption from the annual return is by a notification under section 44, which is not in the sources consulted and is not stated here. If you want the annual return and reconciliation prepared, see our GSTR-9 annual return service.
Sub-rule (1): the annual return
"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."
- Who files. Every registered person except: 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.
- What. An annual return for every financial year, in FORM GSTR-9, electronically.
- When. On or before the thirty-first day of December following the end of the financial year.
Proviso. "A person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A." Section 10 is the composition scheme.
The footnote records that rule 80 was substituted by Notification No. 30/2021 - CT dated 30.07.2021.
Sub-rule (1A): financial year 2020-2021
"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."
Sub-rule (1B): financial year 2022-2023, a defined area
"Notwithstanding anything contained in sub-rule (1), for the financial year 2022-2023, the said annual return shall be furnished on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu."
Sub-rule (2): FORM GSTR-9B
"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." Rule 80(2) prints no date of its own.
Sub-rule (3): FORM GSTR-9C
"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."
- Who. The same persons as in sub-rule (1), if aggregate turnover during a financial year exceeds five crore rupees.
- What. A self-certified reconciliation statement as specified under section 44, in FORM GSTR-9C.
- When. Along with the annual return, on or before the thirty-first day of December following the end of the financial year.
Sub-rules (3A) and (3B): one-off dates
- (3A). For the financial year 2020-2021, the self-certified reconciliation statement is furnished along with the annual return on or before the twenty-eighth day of February, 2022.
- (3B). For the financial year 2022-2023, the self-certified reconciliation statement is furnished along with the annual return on or before the tenth day of January, 2024, for the registered persons whose principal place of business is in the districts named in sub-rule (1B) of Tamil Nadu.
The forms at a glance
| Form | Who | Sub-rule | When |
|---|---|---|---|
| FORM GSTR-9 | Registered persons other than the excluded classes | (1) | On or before the thirty-first day of December following the financial year |
| FORM GSTR-9A | A person paying tax under section 10 | (1) proviso | Same, as sub-rule (1) |
| FORM GSTR-9B | E-commerce operator required to collect tax at source under section 52 | (2) | No date printed |
| FORM GSTR-9C | Persons above five crore rupees aggregate turnover during a financial year | (3) | Along with the annual return; on or before the thirty-first day of December |
Who does what, by when
| Who | What | Form | When | Sub-rule |
|---|---|---|---|---|
| Registered person (not excluded) | Annual return | FORM GSTR-9 | 31 December following the financial year | (1) |
| Composition person | Annual return | FORM GSTR-9A | As in (1) | (1) proviso |
| E-commerce operator | Annual statement under section 52(5) | FORM GSTR-9B | Not printed | (2) |
| Registered person above five crore rupees | Self-certified reconciliation statement | FORM GSTR-9C | With the annual return, by 31 December | (3) |
| Registered persons for 2020-2021 | Annual return and reconciliation statement | FORM GSTR-9 and FORM GSTR-9C | 28 February 2022 | (1A), (3A) |
| Registered persons in the named Tamil Nadu districts, 2022-2023 | Annual return and reconciliation statement | FORM GSTR-9 and FORM GSTR-9C | 10 January 2024 | (1B), (3B) |
A worked example
Granite Exports Private Limited, an invented company, is a regular registered person whose aggregate turnover during the financial year exceeds five crore rupees. It is not an Input Service Distributor, a casual taxable person or a non-resident. Under sub-rule (1) it furnishes FORM GSTR-9 on or before the thirty-first day of December following the end of the financial year. Under sub-rule (3), it also furnishes its self-certified reconciliation statement in FORM GSTR-9C along with the annual return, by the same date.
Meadow Sweets, an invented firm paying tax under section 10, files FORM GSTR-9A instead, under the proviso to sub-rule (1). Its aggregate turnover is below the five crore rupees line, so no reconciliation statement is required under sub-rule (3).
Bazaar Online Private Limited, an invented e-commerce operator, collects tax at source under section 52 and furnishes the annual statement under section 52(5) in FORM GSTR-9B.
Points to watch
- The exceeds test. "Exceeds five crore rupees": exactly five crore rupees does not trigger sub-rule (3).
- Self-certified. The statement is "self-certified"; the rule does not require an audit certificate.
- Excluded persons. Check the second proviso to section 44 and the notification; they are not in the sources consulted.
- One-off dates are for particular years. Sub-rules (1A), (1B), (3A) and (3B) apply to the years and areas they name.
Need help with the annual return?
Annual return and reconciliation are the last chance to put the year in order. We reconcile the books to the returns, prepare FORM GSTR-9 and FORM GSTR-9C where the line is crossed, and review the position before filing. See our GSTR-9 annual return service.
Key takeaways
- Rule 80(1): FORM GSTR-9 on or before the thirty-first day of December following the financial year; FORM GSTR-9A for a section 10 person.
- Rule 80(2): FORM GSTR-9B for an e-commerce operator collecting tax at source.
- Rule 80(3): FORM GSTR-9C, self-certified, with the annual return, where aggregate turnover during a financial year exceeds five crore rupees.
- Special dates: (1A) and (3A) for 2020-2021; (1B) and (3B) for 2022-2023 in named districts of Tamil Nadu.
- The exemption from the annual return, if any, is by notification under section 44; it is not in the sources consulted.
Read next
- Rules 81 and 82 of the CGST Rules, 2017: final return and details of inward supplies by Unique Identity Number holders
- Rules 67A and 68 of the CGST Rules, 2017: nil return by SMS and notice to non-filers
- Section 44: GSTR-9 annual return and GSTR-9C reconciliation statement
- Rules 67 and 78 of the CGST Rules, 2017: statement by e-commerce operator
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.