CBIC notifies exemption from filing GSTR-9 for FY 2022-23 to taxpayers having AATO up to 2 Cr. in the FY

Background:

Earlier, the 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it was recommended to continue the exemption for registered persons in FY 2022–23 also, whose aggregate turnover in the FY 2021-22 was up to two crore rupees, from filing annual return for the said financial year.

Notification:

Now, the CBIC vide Notification No. 32/2023- Central Tax dated July 31, 2023 based on the Council’s recommendations notifies exemption from filing of GST annual return for taxpayers having aggregate annual turnover up to two crore rupees, for FY 2022-23.

The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/08/No.-32-2023-Central-Tax-dated-July-31-2023.pdf

(Author can be reached at info@a2ztaxcorp.com)

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