GST

TRT-2025-

Date:-01-01-70

In:-

Issue Favourable to Tax Payer ?:-

Notification No. 31/2023–Central Tax dated 31st July 2023

Key Pointers –

  • In the Notification No. 27/2022- Central Tax, dated the 26th December 2022, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall be inserted.

Notification No. 32/2023–Central Tax dated 31st July 2023

Key Pointers –

  • Registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, are exempted from filing annual return for the said financial year.

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