Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 39/2018 and Notification No. 49/2018 to amend the Central Goods and Services Tax Rules, 2017 and notifies Annual return Form GSTR-9 for normal registered taxpayers and Form GSTR-9C for furnishing of audited annual accounts and reconciliation statement by the registered persons whose aggregate turnover during the a financial year exceeds Rs. 2 crore.
