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Person exempted from furnishing annual return (GSTR-9)
- Notification No. 31/2021 - Central Tax dated 30-07-2021 [1st Proviso to Section 44 of CGST Act]
- Notification No. 47/2019 - Central Tax dated 09-10-2019 [Section 148 read with Section 44(1) of CGST Act]]
- Notification No. 10/2022 - Central Tax dated 05-07-2022 [Person exempted from furnishing Annual Return (GSTR-9)]
- Notified Person exempted from furnishing GSTR-9
- Notification No. 30/2019 - Central Tax dated 28-06-2019 [Section 148 of CGST Act]