CBIC amends Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.

Circular No. ES/121/2021-22                                                      31^st July, 2021          

To: Members of the Council              

Sub: CBIC amends Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.     

Dear Member, 

CBIC has issued Notification No. 30/2021 – Central Tax dated 30^th July, 2021 by further amending the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2021 and shall come into force from 1^st August, 2021. 

CBIC gas amended Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.     

Members are requested to kindly make a note of the above.  

Thanking you,    

Yours faithfully,    

S. BALARAJU    

EXECUTIVE DIRECTOR