CBIC continue to exempt filing of annual GST return in Form GSTR 9 to the registered persons whose aggregate turnover in the financial year 2020-21 is upto two crore rupees and Reconciliation Statement in Form GSTR 9C to the registered persons whose aggregate turnover in the financial year 2020-21 is upto five crore rupees and Self certification provisions have been introduced.
(Notification No. 29/2021, 30/2021 & 31/2021 –Central Tax | Dated 30th July, 2021)
