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Date: 05-07-2022
Notification No: NOTIFICATION No. 10/2022 – Central Tax
Issuing Authority: GST  
Type: Central Tax Notifications
File No: [F. No. CBIC-20001/2/2022-GST]
Subject: Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
Untitled 1

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 10/2022 – Central Tax
New Delhi, the 5th July, 2022

G.S.R. ......(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 2021-22 is up to two
crore rupees, from filing annual return for the said financial year.

[F. No. CBIC-20001/2/2022-GST]
(Rajeev Ranjan)
Under Secretary

       

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