9c for fy 2020-21

Assessee can self-certify

Self certification.......

As per Amendments in section 35 and 44 of CGST Act made through Finance Act, 2021 to be notified. 
The furnishing reconciliation statement in FORM GSTR-9C, as taxpayers would be able to self-certify the reconciliation statement, instead of getting it certified by chartered accountants. This change will apply for Annual Return for FY 2020-21.

Assessee can himself self certify Gstr 9C