GST Rules, 2017 Amendments – Rule 80 and Form GSTR 9 and 9C for FY 2020-21 Notified

[Notification No. 30/2021-Central Tax dated 30 July, 2021]

Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.