Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21

[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 upto two crore rupees, from filing annual return for
the said financial year.

2. This notification shall come into force from the 1st day of August, 2021.

[F. No. CBEC-20001/5/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India

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