CBIC exempted for filing GSTR-9 annual return for FY 22-23 to taxpayers having AATO upto 2 Cr
As recommended in 50th GST council meeting CBIC vide Notification No. 32/2023 – Central Tax dated 31st July 2023 notify exemptions on filing GST annual return GSTR-9 for Financial Year 2022-23 for taxpayer having aggregate annual turnover upto Rs.2 crore. Same exemption was for FY 2021-22 which is continued for FY 2022-23.
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.