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    APPLICABILITY OF GSTR-9 & GSTR-9C

    Notification No. 31/2021-Central Tax dated 30th July 2021

    • GSTR-9 not mandatory for Turnover up to Rs. 2 Crores
    • Self-Certified GSTR-9C (along with GSTR-9) mandatory if
      Turnover more than Rs. 5 Crores
    • Due date to file GSTR-9 & GSTR-9C for FY 2020-21 shall
      be 31st December 2021
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