Laws and sections by number or title, due dates, pages, and updates.
The Commissioner exempts the registered person with an aggregate turnover of up to two crore rupees in the financial year 2021-22 from filing the annual return for that financial year. This exemption applies under the first proviso to section 44 of the Central Goods and Services Tax Act, 2017.
Law this touches
Who is affected
Thresholds
Ask about this notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 10/2022 – Central Tax
New Delhi, the 5th July, 2022
G.S.R. ......(E).— In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2021-22 is up to two crore rupees, from filing annual return for the said financial year.
[F. No. CBIC-20001/2/2022-GST]
(Rajeev Ranjan)
Under Secretary
