Notificaiton No. 32/2023 – Central Tax GST Annual Return filing Exemption FY 2022-23
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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