Notification No. 31/2021
Date: July 30, 2021
Subject: Exemption from filing Annual Return (GSTR-9) for small taxpayers for FY 2020-21.
Description:
Registered persons having aggregate turnover up to ₹2 crore in FY 2020-21 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. This relief continues the policy of easing annual return requirements for low-turnover entities.