Central Goods and Services Tax (Sixth Amendment) Rules, 2021

The Central Board of Indirect Taxes and Customs (CBIC) through Notification No. 30/2021 – Central Tax dated 30th July 2021 have issued the Central Goods and Services Tax (Sixth Amendment) Rules, 2021. The amendment revises the provisions governing the filing of

GST annual returns. The amendment also provides a new format for filing verification along with FORM GSTR-9C. The Central Goods and Services Tax (Sixth Amendment) Rules, 2021 shall come into force from 1st August 2021

Synopsis of Notification

The gist of Central Goods and Services Tax (Sixth Amendment) Rules, 2021 is as follows:

The has substituted Rule 80 to provide that there will be a requirement of filing of self-certified reconciliation statement and this rule also prescribed the time period of filing an annual return.
The amendment rules also exempt the registered person whose aggregate turnover in the financial year 2020-2021 is up to two crore rupees, from filing an annual return.

Filing of Annual return - FORM GSTR-9

As per the CGST Sixth Amendment Rules, every registered person including an Input Service Distribution, a casual taxable person, and a non-resident taxable person, need to furnish an annual return for every financial year in

FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year.

FORM GSTR-9A

CBIC also announced that a person paying tax under section 10 of the GST act needs to furnish the annual return in FORM GSTR-9A.

FORM GSTR - 9B

Every electronic commerce operator required to collect tax at source under section 52 needs to furnish an annual statement referred to in sub-section (5) of section 52 in FORM GSTR - 9B.

FORM GSTR-9C

Every registered person, including an Input Service Distribution, a casual taxable person, and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, need to furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with annual return, on or before the thirty-first day of December following the end of such financial year.

Exemption from filing GST Annual Return for FY 2020-21

CBIC has issued Notification No. 31/2021–Central Tax Dated 30th July 2021 to exempt the registered persons whose aggregate turnover in the financial year 2020-21 is up to two crore rupees, from filing GST annual return for the financial year 2020-2021. The exemption from filing GST Annual Return has been extended for one more financial year. However, the option to file GST Annual Return shall be available and the taxpayers whose turnover is up to 2 crore rupees still can file the Annual Return in Form GSTR-9 voluntarily. The official notification of the Central Board of Indirect Taxes and Customs (CBIC) is as follows:

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Frequently Asked Questions

Common questions about GST Annual Return Updates 2021: Exemptions and Filings.

The Central Goods and Services Tax (Sixth Amendment) Rules, 2021 is a notification issued by the Central Board of Indirect Taxes and Customs (CBIC) that revises the provisions governing the filing of GST annual returns. It substitutes Rule 80 to provide the requirement of filing a self-certified reconciliation statement and prescribes the time period for filing an annual return.

The Central Goods and Services Tax (Sixth Amendment) Rules, 2021 introduces new forms for filing GST annual returns. These include FORM GSTR-9 for registered persons, FORM GSTR-9A for persons paying tax under section 10, FORM GSTR-9B for e-commerce operators collecting TCS, and FORM GSTR-9C for registered persons with an aggregate turnover exceeding Rs. 5 crore.

The Central Goods and Services Tax (Sixth Amendment) Rules, 2021 come into force from August 1, 2021.

Every registered person, including an Input Service Distributor, a casual taxable person, and a non-resident taxable person, needs to furnish an annual return for every financial year in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year.

Every registered person, including an Input Service Distributor, a casual taxable person, and a non-resident taxable person, whose aggregate turnover during a financial year exceeds Rs. 5 crore, needs to furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return.

Yes, the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 31/2021–Central Tax Dated 30th July 2021 to exempt registered persons whose aggregate turnover in the financial year 2020-21 is up to Rs. 2 crore from filing GST annual returns for that financial year.

Yes, the option to file GST annual returns shall be available, and taxpayers whose turnover is up to Rs. 2 crore can still file the annual return in Form GSTR-9 voluntarily.

Every registered person needs to furnish the annual return and self-certified reconciliation statement (if applicable) on or before the thirty-first day of December following the end of the financial year.

Every electronic commerce operator required to collect tax at source under section 52 needs to furnish an annual statement referred to in sub-section (5) of section 52 in FORM GSTR-9B.

The self-certified reconciliation statement in FORM GSTR-9C is specified under section 44 of the GST Act and is required to be furnished by registered persons with an aggregate turnover exceeding Rs. 5 crore along with the annual return. It reconciles the differences between the GST returns and the audited financial statements.