GST vide Circular No. 30/2021 dated 30th July, 2021 has mentioned the applicability and due date for filing Annual Returns for FY 2020-21.
i.Every Registered Person except the persons mentioned in the act whose aggregate turnover in the FY 2020-21 exceeds Rs. 2 crores are required to file Form GSTR-9 electronically on or before 31st December, 2021.
ii.Every Registered Person except the persons mentioned in the act whose aggregate turnover in the FY 2020-21 exceeds Rs. 5 crores are required to file self-certified reconciliation statement Form GSTR-9C electronically on or before 31st December, 2021.
https://cbic-gst.gov.in/pdf/central-tax/notfctn-30-central-tax-english-2021.pdf