Notification No. 10/2022
Date: July 5, 2022
Subject: Exemption from filing Annual Return (GSTR-9) for FY 2021-22 for small taxpayers.
Description:
Registered persons having aggregate turnover up to ₹2 crore in FY 2021-22 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. It continues the policy of annual return relaxation for low-turnover entities.