The Central Board of Indirect Taxes & Customs (“CBIC”) vide its Notification No. 74/2018 – Central Taxe dated December 31, 2018, has revised the format of Annual Return i.e. Form GSTR – 9, Annual Return for Composition Taxpayer i.e. Form GSTR – 9A and Reconciliation Statement i.e. Form GSTR – 9C.
The revised format for Annual Return and Reconciliation Statement can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/01/Notification-No.-74_2018-Central-Tax-dated-31-12-2018.pdf