https://www.taxtmi.com/article/detailed?id=9939 The Finance Act, 2021 omitted the mandatory audit and audited reconciliation requirement for GST annual returns and substituted provisions allowing eligible taxpayers to file annual returns and reconciliation statements on a self-certified basis; the Commissioner is empowered to exempt classes of taxpayers. CBIC notifications effective 1 August 2021 amend Forms GSTR-9, 9A, 9B and GSTR-9C (removing part B) and prescribe electronic filing, specified thresholds for furnishing self-certified reconciliation, and exemption mechanics for certain taxpayers. en-us Fri, 06 Aug 2021 21:55:45 +0530 Fri, 06 Aug 2021 21:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9939 The Finance Act, 2021 omitted the mandatory audit and audited reconciliation requirement for GST annual returns and substituted provisions allowing eligible taxpayers to file annual returns and reconciliation statements on a self-certified basis; the Commissioner is empowered to exempt classes of taxpayers. CBIC notifications effective 1 August 2021 amend Forms GSTR-9, 9A, 9B and GSTR-9C (removing part B) and prescribe electronic filing, specified thresholds for furnishing self-certified reconciliation, and exemption mechanics for certain taxpayers. Articles Goods and Services Tax - GST Fri, 06 Aug 2021 21:55:45 +0530 https://www.taxtmi.com/article/detailed?id=9939