Important Announcement on GSTR-9 and 9C
Notification No. 31/2021–Central Tax:- GSTR-9
1. In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return GSTR-9 for the said financial year.
2. This notification shall come into force from the 1st day of August, 2021.
3. So registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees is hereby exempts from filling annual return GSTR-9 for F.Y. 2020-21
Notification No.30/2021–Central Tax:- GSTR-9 and GSTR-9C
(A) Central Goods and Services Tax (Sixth Amendment) Rules, 2021.
(B) They shall come into force from the 1st day of August, 2021.
Rule 80
(1) In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80, the following rule shall be substituted, namely: -
Annual return.- (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return(GSTR-9) for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner.(GSTR-9)
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR - 9B.
(3) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (GSTR-9C)