[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. 31/2021 – Central Tax
New Delhi, the 30th July 2021
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 2020-21 is up to two crore rupees, from filing the annual return for the said financial year. 2. This notification shall come into force from the 1st day of August 2021.
Notification No. 15 /2021–Central Tax
[F. No. CBEC-20001/5/2021-GST]
Under Secretary to the Government of India
Oct 14, 2021
by CA RK Gupta
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