Notification No. 10/2022
Date: July 5, 2022
Subject: Exemption from furnishing annual return for taxpayers having aggregate turnover up to ₹2 crore for FY 2021-22.
Description:
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing annual return. The exemption is granted under section 44 of the CGST Act. The relief applies only for the specified financial year.
Effective Date:
5 July 2022