Subject
Exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
Content
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 2020-21 is upto two crore rupees, from filing annual return for the said financial year.
2. This notification shall come into force from the 1st day of August, 2021.