CBIC Notifies GSTR-9 Filing Exemption for FY 2022-23 for Small Taxpayers with AATO up to 2 Crore.
Official copy of the notification has been mentioned below
NOTIFICATION
New Delhi, the 31st July, 2023
No. 32/2023 – Central Tax
G.S.R. 575(E).—In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 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.
[F. No. CBIC-20006/20/2023-GST]
ALOK KUMAR, Director
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