Circular No.ES/52/2022-23 6th July, 2022
To: Members of the Council
Sub: CBIC exempt taxpayers having Annual Aggregate Turnover (AATO) upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
CBIC has issued Notification No. 10/2022 – Central Tax dated 5th July, 2022 by exempting the registered person whose aggregate turnover in the financial year 2021-22 is up to Rs. 2 Crores, from filing annual return for the said financial year.
Members may kindly make a note of the above.