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.