Notification No. 30/2021
Date: July 30, 2021
Subject: Amendments to annual return and reconciliation statement provisions under the CGST Rules, 2017 through the Sixth Amendment Rules, 2021.
Description:
Substitutes rule 80 relating to filing of annual return and reconciliation statement.
Introduces revised requirements for FORM GSTR-9 and self-certified FORM GSTR-9C.
Extends reporting applicability to include FY 2020–21 and omits auditor certification in Part B.
Effective Date:
1 August 2021