Notification No. 30/2021
Date: July 30, 2021
Subject: Central Goods and Services Tax (Sixth Amendment) Rules, 2021
Description:
This notification substitutes Rule 80 and extensively amends FORM GSTR-9 and GSTR-9C. It introduces self-certification of reconciliation statement, removes auditor certification, prescribes FORM GSTR-9B for e-commerce operators, and rationalises annual return reporting. The amendment marks a major shift towards trust-based compliance.
Amendment:
This notification amends notification No. 3/2017