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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 30/2021 – Central Tax
New Delhi, the 30th July, 2021
G.S.R……(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 non-resident 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.”.
3. In the said rules, in FORM GSTR-9, in the instructions, -
(a) in paragraph 4, -
(A) after the word, letters and figures “or FY 2019-20”, the word, letters and
figures “or FY 2020-21” shall be inserted;
(B) in the Table, in second column, for the word and figures “and 2019-20”
wherever they occur, the word and figures “, 2019-20 and 2020-21” shall be
substituted;
(b) in paragraph 5, in the Table, in second column, -
(A) against serial number 6B, after the letters and figures “FY 2019-20”, the
letters, figures and word “and 2020-21” shall be inserted;
(B) against serial numbers 6C and 6D, -
(I) after the word, letters and figures “For FY 2019-20”, the word and
figures “and 2020-21” shall be inserted;
(II) for the word and figures “and 2019-20”, the figures and word “, 2019-20
and 2020-21” shall be substituted;
(C) against serial number 6E, for the letters and figures “FY 2019-20”, the letters,
figures and word “FY 2019-20 and 2020-21” shall be substituted;
(D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for
the figures and word “2018-19 and 2019-20”, the figures and word “2018-19,
2019-20 and 2020-21” shall be substituted;
(c) in paragraph 7, -
(A) after the words and figures “April 2020 to September 2020.”, the following
shall be inserted, namely: -
“For FY 2020-21, Part V consists of particulars of transactions for the
previous financial year but paid in the FORM GSTR-3B between April 2021
to September 2021.”;
(B) in the Table, in second column, -
(I) against serial numbers 10 and 11, after the entries, the following entry
shall be inserted, namely:-
“For FY 2020-21, details of additions or amendments to any of the
supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and
Table 9C of FORM GSTR-1 of April 2021 to September 2021 shall
be declared here.”;
(II) against serial number 12, -
(1) after the words, letters and figures “For FY 2019-20, the registered
person shall have an option to not fill this table.”, the following
entry shall be inserted, namely: -
“For FY 2020-21, aggregate value of reversal of ITC which was
availed in the previous financial year but reversed in returns filed
for the months of April 2021 to September 2021 shall be declared
here. Table 4(B) of FORM GSTR-3B may be used for filling up
these details.”;
(2) for the figures and word “2018-19 and 2019-20”, the figures and
word “2018-19, 2019-20 and 2020-21” shall be substituted;
(III) against serial number 13, -
(1) after the words, letters and figures “reclaimed in FY 2020-21, the
details of such ITC reclaimed shall be furnished in the annual
return for FY 2020-21,”, the following entry shall be inserted,
namely: -
“For FY 2020-21, details of ITC for goods or services received in
the previous financial year but ITC for the same was availed in
returns filed for the months of April 2021 to September 2021 shall
be declared here. Table 4(A) of FORM GSTR-3B may be used for
filling up these details. However, any ITC which was reversed in
the FY 2020-21 as per second proviso to sub-section (2) of section
16 but was reclaimed in FY 2021-22, the details of such ITC
reclaimed shall be furnished in the annual return for FY 2021-22.”;
(2) for the figures and word “2018-19 and 2019-20”, the figures and
word “2018-19, 2019-20 and 2020-21” shall be substituted;
(d) in paragraph 8, in the Table, in second column, for the figures and word “2018-19 and
2019-20” wherever they occur, the letters, figures and word “2018-19, 2019-20 and
2020-21” shall be substituted.”.
4. In the said rules, in FORM GSTR-9C, -
(i) in Part A, in the table -
(a) in Sl no 9, after the entry relating to serial number K, the following serial
number and entry relating thereto shall be inserted, namely:
(b) in Sl no 11, after entry relating to “0.10%”, the following entry shall be
inserted, namely: -
(c) against Pt. V, -
(I) in the heading, for the words “Auditor’s recommendation on
additional Liability due to non-reconciliation”, the words “Additional
Liability due to non-reconciliation” shall be substituted;
(II) after entry relating to “0.10%”, the following entry shall be inserted,
namely: -
(ii) after the table, for the portion beginning with “Verification:” and ending with “and
balance sheet etc.”, the following shall be substituted, namely: -
“Verification of registered person:
I hereby solemnly affirm and declare that the information given herein above is true and
correct and nothing has been concealed there from. I am uploading this self-certified
reconciliation statement in FORM GSTR-9C. I am also uploading other statements, as
applicable, including financial statement, profit and loss account and balance sheet,
etc.”;
(iii) in the instructions, -
(a) in paragraph 4, in the Table, in second column, for the figures and word
“2018-19 and 2019-20” wherever they occur, the figures and word “2018-19,
2019-20 and 2020-21” shall be substituted;
(b) in paragraph 6, in the Table, in second column, for the figures and word
“2018-19 and 2019-20” wherever they occur, the figures and word “2018-19,
2019-20 and 2020-21” shall be substituted.
(c) for paragraph 7, the following paragraph shall be substituted, namely, -
“7. Part V consists of the additional liability to be discharged by the
taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax
credit. Any refund which has been erroneously taken and shall be paid back to
the Government shall also be declared in this table. Lastly, any other outstanding demand which is to be settled by the taxpayer shall be declared in
this Table.”;
(iv) Part B Certification shall be omitted.
[F. No. CBEC-20001/5/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017,
published vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended vide
notification No. 27/2021-Central Tax, dated the 1st June, 2021
, vide number G.S.R. 371(E),
dated the 1
st June, 2021.
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