Notification No.: 30/2021 – Central Tax
Date of Notification: 30th July 2021.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 164 – Power to make rules.
CGST Rules, 2017 (Sixth Amendment Rules, 2021):
- Rule 80 (substituted) – Annual return and self-certified reconciliation statement (GSTR-9/GSTR-9C).
- Forms affected: GSTR-9, GSTR-9A, GSTR-9B, GSTR-9C (instructions/format updated; Part B certification omitted).
Integrated GST Act, 2017:
- Not applicable.
Summary of Notification
1) Short title, commencement, and effective date:
The Central Goods and Services Tax (Sixth Amendment) Rules, 2021 are notified and shall come into force from 1st August 2021.
2) Rule 80 fully substituted—who files what and by when:
Every registered person (other than those covered by the second proviso to Section 44, ISD, persons paying tax under Sections 51/52, casual and non-resident taxable persons) must furnish an annual return in FORM GSTR-9 by 31st December following the end of the financial year; composition taxpayers shall furnish GSTR-9A; e-commerce operators collecting TCS shall furnish the annual statement GSTR-9B under Section 52(5). Taxpayers with aggregate turnover > ₹5 crore must also furnish a self-certified reconciliation statement in FORM GSTR-9C along with GSTR-9.
3) GSTR-9 instructions updated for FY 2020-21 treatment:
Instructions to FORM GSTR-9 are amended to extend references to FY 2020-21 across multiple tables. For FY 2020-21, Part V captures prior-year transactions paid in GSTR-3B between April 2021 and September 2021, with corresponding guidance for Tables 10–13 (amendments, ITC reversals, and ITC availed for prior-year receipts).
4) GSTR-9C overhauled—self-certification; Part B omitted:
FORM GSTR-9C is revised: additional “Others” rows are introduced; the heading of Part V is reframed; the Verification now reads “Verification of registered person… self-certified reconciliation statement”; instructions are aligned for FY 2020-21; and crucially, Part B (Certification) is omitted, moving the reconciliation statement to self-certification by the registered person.
