Notification No. 14/2024
Date: July 10, 2024
Subject: Exemption from filing annual return for registered persons with turnover up to ₹2 crore for FY 2023-24.
Description:
Registered persons having aggregate turnover up to ₹2 crore in FY 2023-24 are exempted from filing annual return.
The exemption is granted under section 44 of the CGST Act.
Effective Date of Notification:
10 July 2024