Central Tax Notification No 10 of 2022 dt 5th July, 2022 under GST
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
The extract of GST Notification No. 10/2022- Central Tax is given below:
Notification No. 10/2022- Central Tax, GST
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 10/2022 – Central Tax
New Delhi, the 5th July, 2022
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 2021-22 is up to two crore rupees, from filing annual return for the said financial year.
[F. No. CBIC-20001/2/2022-GST]
(Rajeev Ranjan)
Under Secretary