A short time ago, the Central Board of Indirect Taxes and Customs issued the Central Goods and Services Tax (Sixth Amendment) Rules, 2021 that amended Central Goods and Services Tax Rules, 2017. Various amendments have been made in Rule 80 of CGST Rule pertaining to Annual Return, FORM GSTR-9C and FORM GSTR-9. Here are the various amendments
No Requirement of GSTR-9 for a Turnover up to INR 2 Crore
As per the recent amendments applicable from FY 2020-21 onwards, for the turnover of up to Rs 2 crores, the GSTR-9 
Adding further, the government of India has declared various amendments in the GSTR-9 i.e.
- The Additional Liability for the Financial Year 2020-21 could be declared; Nevertheless, no Input Tax Credit can be claimed
- Provided Relaxation in the disclosure of the break up of the Input Tax Credit and so on
However, the particulars of the transactions for the Financial year 2020-21 that has been declared in the returns for the next FY shall cover the time period from April 2021 to September 2021.
GSTR-9C is Required for the T.O between the Amount of INR 2 crores to INR 5 Crores
Those businesses which are having an annual turnover in between the amount of Rs 2 crores to Rs 5 crores ought to
furnish GSTR-9C 
A short time ago, the government had released the changes in the FORM GSTR-9C after table, for the part beginning with the “Verification” and ending with the “and balance sheet etc.”, so the following shall be substituted namely.
“Verification of registered person: I hereby solemnly affirm and declare that the information given herein above is true and correct and nothing has been concealed therefrom. I am uploading this self-certified reconciliation statement in FORM GSTR-9C. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet, etc.”
Both the Formats i.e. GSTR 9 & GSTR 9C shall be Required if T.O is Greater than INR 5 Crores
The above-mentioned provision has also been introduced. GSTR-9 is the annual return that has to be filed by all of the taxpayers across the country excepting few cases. GSTR-9 is a compilation (annual) of the outward supplies, tax liability, inward supplies, and the input tax credit that is to be availed during a particular financial year
Whereas GSTR-9C is the statement of the reconciliation between the Annual Returns that are filed in GSTR-9 for the financial year and the figures disclosed by audited annual Financial Statements belonging to the taxpayer.
Last Date for Filing Form GSTR 9 & GSTR 9C
The due date, as per notification, for filing the above-mentioned GSTR 9 and GSTR 9C forms 
“Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in Form GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as per the notification that has amended the Rule 80.”
The notification was further added. “Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner”.
Compulsory Certification in GSTR 9C Reconciliation Statement Form (Self Certified)
As per the notification released, each registered person other than
- Referred in the Second Proviso to Section44
- a person paying tax
- an Input Service Distributor,
- a non-resident taxable person,
- a casual taxable person
Whose aggregate turnover during a particular Financial Year is greater than Rs 5 crore rupees ought to submit a self-certified reconciliation statement in the FORM-9C.
