GST – CBIC issued notification exempting from filing of annual return for the financial year 2022-23 whose aggregate turnover is up to Rs. 2 Crore [Notifications attached]

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05-Aug-2023 13:29:04
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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