The Central Board Of Indirect Taxes and Customs (CBIC) has sought to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to Rs. 2 crores.
“In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year,” the CBIC notified.
Notification No. 32/2023 – Central Tax
Date: 31/07/2023
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