Annual return (GSTR-9) for the FY 2020-21 is available on the portal for filing

Section 44 of the CGST Act, 2017 read with Rule 80 of CGST Rules, 2017 governs the provisions for GSTR-9 Annual Return.

Every registered person (other than those  whose aggregate turnover does not exceed two crore rupees), other than an ISD, a person paying tax u/s 51 or 52, a casual taxable person and a non resident taxable person, shall furnish GSTR-9.

It is to be noted here that Aggregate turnover as defined in section 2(6) of the CGST Act,2017 shall be referred instead of “turnover in State” or “turnover in Union territory” as per section 2(112) of the CGST Act,2017. 

The due date to file the same is 31st December, 2021. 

But if a taxpayer is required to amend the data that is auto-populated in the GSTR-9, then such person shall file the GSTR-9 irrespective of the aggregate turnover.