MINISTRY OF FINANCE
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(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 32/2023- Central Tax
New Delhi, the 31st July, 2023
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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