Amendment to Rule 80 of CGST Rules regrading exemption from GSTR-9C to taxpayers having Annual Aggregate Turnover upto Rs. 5 crores
CBIC vide Notification No. 30/2021–Central Tax dated 30th July, 2021 has notified the Central Goods and Services Tax (Sixth Amendment) Rules, 2021 with effect from 1stday of August, 2021.
As per the amendment, Annual Return of GST shall be furnished for every financial year electronically in FORM GSTR-9 or GSTR-9A as the case may be, on or before the thirty-first day of December following the end of such financial year through the common portal. They shall also shall furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C.
Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement in FORM GSTR -9B.
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