INDIA CODE

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Notification No. 31/2021-Central Tax [N10-T8C]

As at 7 September 2026. In force from 1 August 2021.

Dates: made 30 July 2021; in force 1 August 2021; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 30th July, 2021. Band A.

Cite: Notification No. 31/2021-Central Tax [N10-T8C]. Machine: N10-T8C.

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.

Made under

Recital: "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". Names the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 [S10-7E2]. Vires verified.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none

Notification No. 31/2021-Central Tax [N10-T8C]