FORM GSTR-9, Annual Return is divided into VI parts and 19 Tables. Section 44 read with Sub-Rule (1) of Rule 80 is to be referred for Annual Return. FORM GSTR-9C, Reconciliation Statement is divided into V parts and 16 Tables. Section 44 read with Sub-Rule (3) of Rule 80 is to be referred for Reconciliation Statement.
Source Taxguru
