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CBIC waives annual return filing in Form GSTr-9 for turnover up to ₹2 crore
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₹2 crore. In a tweet, CBIC also announced that the requirement of filing reconciliation statement in Form GSTr-9C by taxpayers with annual turnover up to ₹5 crore has also been waived.
Form GSTR-9 is used to file GST annual returns for taxpayers registered as regular taxpayers, SEZ units and SEZ developers. The step has been taken to reduce compliance burden of small taxpayers.
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