GST taxpayers with a turnover of over ₹5 crore can now self-certify their annual return, instead of a mandatory audit certification by chartered accountants, the CBIC has said.
Under the Goods and Services Tax (GST), filing of annual return — GSTR-9/9A — for 2020-21 is mandatory for all registered businesses, barring those with an aggregate annual turnover of up to ₹2 crore.
Source livemint.com