Notification No. 10/2022 – Central Tax: Seeks to exempt taxpayers having AATO up to Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

Important Keyword: Section 44 CGST Act 2017, Notification No. 10/2022 – Central Tax, F. No. CBIC-20001/2/2022-GST.

[F. No. CBIC-20001/2/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 5^th July, 2022

Notification No. 10/2022 – Central Tax

CGST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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.

(Rajeev Ranjan)
Under Secretary

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Download Pdf: https://taxinformation.cbic.gov.in/