Fannual return under Form GSTR-9 for F.Y. 2020-21 is not mandatory for registered persons having aggregate turnover of up-to Rs. 2 crores.
Form GSTR-9C has been amended w.e.f. August 1st 2021 which will be applicable for F.Y. 2020-21. According to it, GSTR-9C will be self-certified for said F.Y. GSTR-9C not applicable if aggregate turnover is up-to Rs. 5 cores in a F.Y.
