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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 14/2024 – Central Tax
New Delhi, the 10th July, 2024
G.S.R. ......(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 2023-24 is up to two crore rupees, from filing annual return for the said financial year.
[F. No. CBIC-20006/21/2024-GST]
FAQ :
Registered persons whose aggregate turnover in the financial year 2023-24 is up to two crore rupees are eligible for the exemption.
This exemption applies to the financial year 2023-24.
The aggregate turnover threshold is up to two crore rupees.
The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance, Government of India.
The filing of the annual return for the financial year 2023-24 is being exempted for eligible registered persons.
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Source : https://taxinformation.cbic.gov.in/view-pdf/1010099/ENG/Notifications