Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) - Threshold

• Exemption to registered person whose aggregate turnover in FY 2020-21 is upto two crore rupees from filing annual return for the said FY.

• Exemption to registered person whose aggregate turnover in FY 2020-21 is upto five crore rupees from filing reconciliation statement for the FY.