https://www.taxtmi.com/article/detailed?id=9808 Annual return filing was relaxed by making FORM GSTR 9/9A optional for smaller taxpayers and limiting mandatory GSTR 9C reconciliation to larger taxpayers, with reconciliation statements permitted to be self certified by management rather than certified by accountants; the annual filing remains the final opportunity to rectify prior year errors and may trigger analytics based notices, so large taxpayers are advised to consider voluntary GST audit before filing. A retrospective amendment confines interest to delayed cash payments, resolving disputes about interest on input tax credits, and multiple COVID related extensions, fee concessions, exemptions for specified relief goods, amnesty measures, rate rationalisations and procedural simplifications were recommended to ease compliance. en-us Mon, 31 May 2021 10:17:39 +0530 Mon, 11 Oct 2021 10:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9808 Annual return filing was relaxed by making FORM GSTR 9/9A optional for smaller taxpayers and limiting mandatory GSTR 9C reconciliation to larger taxpayers, with reconciliation statements permitted to be self certified by management rather than certified by accountants; the annual filing remains the final opportunity to rectify prior year errors and may trigger analytics based notices, so large taxpayers are advised to consider voluntary GST audit before filing. A retrospective amendment confines interest to delayed cash payments, resolving disputes about interest on input tax credits, and multiple COVID related extensions, fee concessions, exemptions for specified relief goods, amnesty measures, rate rationalisations and procedural simplifications were recommended to ease compliance. Articles Goods and Services Tax - GST Mon, 31 May 2021 10:17:39 +0530 https://www.taxtmi.com/article/detailed?id=9808