Notification No. 32/2023
Date: July 31, 2023
Subject: Exemption from filing annual return for registered persons with aggregate turnover up to ₹2 crore for FY 2022–23.
Description:
Registered persons having aggregate turnover up to ₹2 crore in the financial year 2022–23 are exempted from filing annual return.
The exemption is granted under the first proviso to section 44 of the CGST Act.
Effective Date of Notification:
31 July 2023
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