SECTION 44 BY NOTIFICATION INDEX

NOTIFICATIONS

S.No. Notification No. Subject

4. 32/2023-Central Tax ,Dt.31-07-2023 Seeks to exempt 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

3. 10/2022-Central Tax ,Dt.05-07-2022 Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

2. 31/2021-Central Tax ,Dt.30-07-2021 Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

1. 47/2019-Central Tax ,Dt.09-10-2019 Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

S.No.	Notification No.	Subject
4.	32/2023-Central Tax ,Dt.31-07-2023	Seeks to exempt 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
3.	10/2022-Central Tax ,Dt.05-07-2022	Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
2.	31/2021-Central Tax ,Dt.30-07-2021	Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
1.	47/2019-Central Tax ,Dt.09-10-2019	Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.