Exemption from Filing Annual Return for FY 2022-23 · 32/2023-Central Tax
CBIC / GST notification 32/2023-Central Tax · 31 Jul 2023
Official title
32/2023-Central Tax : Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.
Official record
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Check the official recordWhat changed
The Central Board of Indirect Taxes and Customs exempts specific registered persons from filing the annual return for the financial year 2022-23. The exemption applies to every registered person whose aggregate turnover in the financial year 2022-23 reaches up to two crore rupees. The registered person does not file the annual return for that financial year.
Who is affected
- The registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees.
Thresholds
- Aggregate turnover in the financial year 2022-23 up to two crore rupees.
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. 32/2023 – Central Tax
New Delhi, dated the $31^{\text{st}}$ July, 2023
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 2022-23 is up to two crore rupees, from filing annual return for the said financial year.
[F. No. CBIC-20006/20/2023-GST]
(Alok Kumar)
Director
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 31 Jul 2023
- Document number
- 32/2023-Central Tax
- Issuing division
- Central Board of Indirect Taxes and Customs
- Coverage area
- indirect-tax