- Upto 2 Crores Turnover, GSTR 9 not required
- Between 2 Crores to 5 Crores – Only GSTR 9 Required
- Above 5 Crores – GSTR 9 and Self Certified GSTR 9C is required Due date for Filling is 31st December 2021 for F.Y. 20-21
- Mandatory certification in reconciliation statement [Form GSTR 9C] by Chartered Accountant or Cost Accountant is NOT required from F.Y. 2020-2021