Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
Purpose
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CBICGSTR-9AllAnnual Compliance
GSTR-9 — Annual GST Return
Annual return consolidating all monthly/quarterly returns filed during the FY. Mandatory for taxpayers with turnover > ₹2 Cr. Due by 31 December of subsequent year.
ℹ Optional for those with turnover ≤ ₹2 Cr. Mandatory for >₹2 Cr.
Official Portals — Quick Reference
Always download forms and bare acts from official portals — only the official version is authentic for professional and legal purposes.
The Income-tax Act, 2025 applies from FY 2026-27; the 1961 Act governs earlier years and pending matters.