CBIC Issues Notifications to Notify GSTR-9 and GSTR-9C for the Financial Year 2020-21

Notification No. 29/2021-Central Tax Dated 30th July 2021:

Notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.

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Notification No. 30/2021-Central Tax Dated 30th July 2021:

Amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.

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Notification No. 31/2021-Central Tax Dated 30th July 2021:

Exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

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