Exemption from Filing Annual Return for FY 2023-24 · 14/2024 – Central Tax
CBIC / GST notification 14/2024 – Central Tax · 10 Jul 2024
Official title
14/2024-Central Tax : Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year.
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Board of Indirect Taxes and Customs exempts the registered person with an aggregate turnover up to two crore rupees in the financial year 2023-24 from filing the annual return for that financial year. The registered person does not file form GSTR-9 for the financial year 2023-24 when the aggregate turnover stays at or below the specified limit.
Who is affected
- The registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees
Thresholds
- Aggregate turnover up to two crore rupees in the financial year 2023-24
Document text
[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. 14/2024 – Central Tax
New Delhi, the 10th July, 2024
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 2023-24 is up to two crore rupees, from filing annual return for the said financial year.
[F. No. CBIC-20006/21/2024-GST]
(Raghavendra Pal Singh) Director
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 10 Jul 2024
- Document number
- 14/2024 – Central Tax
- Issuing division
- Central Board of Indirect Taxes and Customs
- Coverage area
- indirect-tax