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Person exempted from furnishing annual return (GSTR-9)
Notification No. 31/2021 - Central...
Notification No. 47/2019 - Central... Notification No. 10/2022 - Central... Notified Person exempted from furn... Notification No. 30/2019 - Central...Notification No. 31/2021 - Central Tax dated 30-07-2021 [1st Proviso to Section 44 of CGST Act]
https://www.gstgyaan.com/notification-no-31-2021-central-tax-dated-30-07-2021-1st-proviso-to-section-44-of-cgst-act
Notification No. 31/2021 - Central Tax dated 30-07-2021
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In exercise of the powers conferred by 1st Proviso to section 44 of the CGST Act |
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RP whose AT <= Rs.2 Cr in FY 2020-21 is not required to file GSTR-9 for FY 2020-21 the Commissioner 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. |
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2. This notification shall come into force from the 1st day of August, 2021. |
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