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Synopsis of Notifications Issued on 30th July 2021

Notification No. 29/2021 – Central Tax

As part of ease of doing business, in the Finance Bill 2021, the GST Audit has been scrapped and Annul Returns are being simplified with self-certification of the taxpayer only.

The same has been made effective from 1st August 2021.

Notification No. 30/2021 – Central Tax

As per the Finance Bill 2021, changes have been announced for the formats of GSTR – 9 and 9C.

With this notification GSTR -9C is now self-certified but the format will remain the same except for few changes.

Annual Return i.e., GSTR – 9 has to be filed on or before 31st December, which means the due date for filing of Annual Return for the FY 2020- 2021 is 31st Dec 2021.

Sr. No Form Type Tax Payer Category Due Date
1 Form GSTR – 9 Regular Tax payers 31st Dec 2021
2 Form GSTR – 9A Composition Tax payers  
3 Form GSTR – 9B e-commerce operators 31st Dec 2021
4 Form GSTR – 9C (Reconciliation Statement) * Regular Tax payers 31st Dec 2021

*applicable to taxpayers whose annual turnover is above ₹ 5 crores.

Following are the changes made to Form GSTR – 9

The return is not made applicable to FY 2020-21.

Following are the changes made to Form GSTR – 9C

Certification will be self-certified by the taxpayer and does not require certification of a practicing Cost or a Charted Accountant.

Others Column has been added to the following tables

Table 9 – Reconciliation of rate wise liability and amount payable thereon

Table 11 – Additional amount payable but not paid (due to re

Part V – Additional Liability due to non-reconciliation

Certification Section – Part B has been dropped

Notification No. 31/2021 – Central Tax

 Taxpayers having aggregate turnover below ₹ 2 crores are not exempted from filing of Annual Return i.e., Form GSTR – 9.

The effective date of the Notification is 1st August 2021.