CBIC has notified that small taxpayers with an aggregate annual turnover (AATO) of up to Rs 2 crore are exempt from filing the annual GST return (GSTR-9) for the financial year (FY) 2022-23, vide CT Notification 32/2023, in line with recommendations of the 50th meeting of the GST Council.
CBIC Central Tax Notification 32/2023 dt. 31/07/2023: Annual GST Return Exemption (GSTR-9) FY 2022-23 for Small Taxpayers with AATO of up to Rs 2 crore
Annual GST Return Exemption FY 2021-22: CBIC Notification
The CBIC has notified that small taxpayers with an aggregate annual turnover (AATO) of up to Rs 2 crore are exempt from filing the annual GST return for the financial year (FY) 2021-22.
CBIC Central Tax Notification 10/2022 dt. 05/07/2022: Annual GST Return Exemption FY 2021-22 for Taxpayers with a Turnover of up to Rs 2 crore
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The GST Council has recommended in 50th Meeting dated 11th July 2023 to exetnd the benefit of exemption from filing GST annual return (Form GSTR-9/9A) for small taxpayers with turnover up to Rs 2 crore in respect of financial year 2022-23 also.