Registered Persons having “Aggregate Turnover” up to Rs. 2 Crore are exempted from filing of Annual Return- Notification No. 31/2021 – Central Tax dated 30th July 2021
Registered Persons having “Aggregate Turnover” above Rs. 2 Crore required to file Annual Return (GSTR 9) with similar relaxations as in FY 2019-20 – Notification No. 30/2021 – Central Tax dated 30th July 2021
Registered Persons having “Aggregate Turnover” above Rs. 5 Crore required to file Reconciliation Statement (GSTR 9C) with similar relaxations as in FY 2019-20 without certification from the accountant – Notification No. 30/2021 – Central Tax dated 30th July 2021
Related Topic:
Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C
Due Date of Filing GSTR 9 and 9C is 31.12.2021
