The finance minister of India Nirmala Sitaraman during the presentation of the budget 2021 i.e today inside the parliament said to ignore the need of filing the GSTR audit report in the GSTR-9C form.
The assessee is needed to file the GSTR-9C reconciliation statement 
Get the easy guide to GSTR 9C along with complete online return filing process. GSTR 9C is a GST audit form for taxpayers having turnover more than 2 crores. Read more as if any of the assessees have a turnover of more than Rs 2 crore for the fiscal year despite furnishing of the yearly return in Form GSTR-9.
According to the finance bill, 2021 “In section 35 of the Central Goods and Services Tax Act,sub-section (5) shall be omitted.” The assessee in the preceding four years has furnished GSTR-9C for 2 continuous years is 2017-18 and 2018-19.
In October 2020, the Confederation of GST Professionals and Industries (CGPI) furnished the writ petition in the Bombay High Court for the augmentation of the last date for furnishing the GSTR-9/9C 
The due date for filing the yearly returns (GSTR 9 & 9C Form) of the goods and services tax (GST) 2019-20 is prolonged by the government by 2 months post demand of the interval sought. Read more in between the lockdown session.
Post listening to the application the Bombay High Court asked for ASG to appear and answer them how the union of India wishes to solve the issues for the advantages of the public.
