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The Central Board of Indirect Taxes and Customs exempts registered persons with an aggregate turnover up to two crore rupees in the financial year 2020-21 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. The notification comes into force on the first day of August, 2021.
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[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. 31/2021 – Central Tax
New Delhi, the 30th July, 2021
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 2020-21 is upto two crore rupees, from filing annual return for the said financial year.
[F. No. CBEC-20001/5/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
