https://www.taxtmi.com/article/detailed?id=9936 CBIC Notifications No. 29, 30 and 31 (effective 01.08.2021) remove the statutory audit requirement by omitting subsection (5) of section 35 and substitute section 44 to permit a self-certified reconciliation statement; they substitute Rule 80 to align filing procedures and thresholds, specify filing of Forms GSTR-9/9A/9B and Form GSTR-9C (self-certified) for taxpayers above the turnover threshold, amend form instructions to allow optional reporting of certain tables for FY 2020-21, and amend GSTR-9C to remove auditor certification in favour of taxpayer verification. Notification 31 exempts small taxpayers from filing the annual return for the specified year. en-us Wed, 04 Aug 2021 09:50:32 +0530 Wed, 04 Aug 2021 09:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9936 CBIC Notifications No. 29, 30 and 31 (effective 01.08.2021) remove the statutory audit requirement by omitting subsection (5) of section 35 and substitute section 44 to permit a self-certified reconciliation statement; they substitute Rule 80 to align filing procedures and thresholds, specify filing of Forms GSTR-9/9A/9B and Form GSTR-9C (self-certified) for taxpayers above the turnover threshold, amend form instructions to allow optional reporting of certain tables for FY 2020-21, and amend GSTR-9C to remove auditor certification in favour of taxpayer verification. Notification 31 exempts small taxpayers from filing the annual return for the specified year. Articles Goods and Services Tax - GST Wed, 04 Aug 2021 09:50:32 +0530 https://www.taxtmi.com/article/detailed?id=9936