CBIC Exempts taxpayers having AATO upto Rs 5 cr from the requirement of furnishing GSTR9C for FY 2020-21
Central Board of Indirect Taxes and Customs [CBIC] vide Notification No. 30/2021 – Central Tax dated 30th July 2021 has amended Rule 80 of the CGST Rules, 2017 and notified Form GSTR 9 and 9C for FY 2020-21.
Rule 80 has also provided for exemption from GSTR-9C to taxpayers having Annual Aggregate Turnover [AATO] upto Rs. 5 crores.
The Notification is given below for reference: