Important Keyword: F. No. CBEC-20001/5/2021-GST, Notification No. 31/2021 – Central Tax, Section 44 CGST Act 2017.

[F. No. CBEC-20001/5/2021-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 30^th July, 2021

Notification No. 31/2021 – Central Tax

GST: [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 2020-21 is upto two crore rupees, from filing annual return for the said financial year.

2. This notification shall come into force from the 1^st day of August, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

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