Vide Notification No. 31/2021-Central Tax Dated : 30th July, 2021 CBIC exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual GST return for the said financial year. This would ease compliance requirement of furnishing reconciliation statement in FORM GSTR-9C, as taxpayers would now be able to self-certify reconciliation statement, instead of getting it certified by a chartered accountants. This change will apply for Annual Return for FY 2020-21.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi

Notification No. 31/2021-Central Tax Dated : 30th July, 2021

G.S.R. 518(E).—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 for the said financial year.

2. This notification shall come into force from the 1st day of August, 2021.

[F. No. CBEC-20001/5/2021-GST]

RAJEEV RANJAN, Under Secy.

Also Read: –

Title Notification No. Date
GSTR-9 filing exempted if turnover is upto Rs. 2 crs for FY 20-21 Notification No. 31/2021-Central Tax/ [G.S.R. 518(E)] 30/07/2021
CBIC amends Rule 80 Annual return, GSTR 9 Instructions & GSTR 9C Notification No. 30/2021–Central Tax/[G.S.R. 517(E)] 30/07/2021
Govt Omits GST Audit provision & amends Section 44 Annual return Notification No. 29/2021–Central Tax/[G.S.R. 3065(E)] 30/07/2021

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