NOTIFICATIONS
| Notification No. | Subject |
| Seeks to exempt the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return | |
| 14/2024 - Central Tax dt. 10.07.2024 | Seeks to exempts the registered persons having turnover up to two crore rupees from filing annual return. |
| 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 |
| 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 |
| 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. |
| 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. |