GST Notification 30/2021-Central Tax ,dt. 30-07-2021
CBIC exempts taxpayers having turnover upto Rs. 5 Crores from furnishing GSTR 9C for FY 2020-21 and onwards
And taxpayers having turnover above Rs. 5 crores can now self certify GSTR 9C – Reconciliation Statement for FY 2020-21 and onwards