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Person exempted from furnishing annual return (GSTR-9)
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Notified Person exempted from furn... Notification No. 30/2019 - Central...Notification No. 10/2022 - Central Tax dated 05-07-2022 [Person exempted from furnishing Annual Return (GSTR-9)]
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Notification No. 10/2022-Central Tax dated 05-07-2022
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In exercise of the powers conferred by 1st Proviso to section 44 of the CGST Act |
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RP whose AT <= Rs.2 Cr in FY 2021-22 is not required to file GSTR-9 for FY 2021-22 the Commissioner exempts the registered person whose aggregate turnover in the financial year 2021-22 is upto two crore rupees, from filing annual return for the said financial year. |
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