MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th July, 2021
No. 30/2021–Central Tax
G.S.R. 517(E).—In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby
makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement. – (1) These rules may be called the Central Goods and Services Tax
(Sixth Amendment) Rules, 2021.
(2) They shall come into force from the 1st day of August, 2021.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80,
the following rule shall be substituted, namely: –
“80. Annual return.- (1) Every registered person, other than those referred to in the second proviso to
section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable
person and a non-resident taxable person, shall furnish an annual return for every financial year as specified
under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following
the end of such financial year through the common portal either directly or through a Facilitation Centre
notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM
GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish
annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person, other than those referred to in the second proviso to section 44, an Input
Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall
also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C
along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December
following the end of such financial year, electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner.”
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