FORM GSTR-9 ANNUAL RETURN FILING EXEMPTED FOR THE YEAR 2021-22 WHOSE AGGREGATE TURNOVER IS UPTO Rs. 2 CRORES
The Goods and Services Tax Act, 2017 came into force with
effect from 1.7.2017 in
India.
The Central Government, on the
recommendations of the GST Council has exempted 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.
The relevant
Notification is given below for ready reference:
[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