CBIC exempt the registered person under GST whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year vide Notification No. 14/2024 – Central Tax | Dated: 10th July, 2024.
Small business exempted from the filing of Annual Return (GSTR-9): Small Business exempted from Filing of Annual Return (GSTR-9) Registered person whose aggregate turnover is up to 2 Crore, has been exempted from filing annual return in FORM GSTR-9 for the Financial Year 2023-24
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification No. 14/2024 – Central Tax | Dated: 10th July, 2024
G.S.R. 378(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]
(Raghavendra Pal Singh)
Director
