Notification No.: 10/2022 – Central Tax
Date of Notification: 5th July 2022.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 44 (first proviso) – Power to exempt specified classes of registered persons from filing annual return.
CGST Rules, 2017:
- Not amended by this notification.
Integrated GST Act, 2017:
- Not applicable.
Summary of Notification
Annual return (FY 2021–22) exemption for small taxpayers:
The Commissioner, on GST Council’s recommendation, exempts registered persons having aggregate turnover up to ₹2 crore in FY 2021–22 from furnishing the annual return under section 44 for that year. This is a one-year exemption targeted at small taxpayers; others must continue to file the annual return as applicable.
