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Notification No. 32/2023-Central Tax [N11-0QR]

As at 6 September 2026. In force from 31 July 2023.

Dates: made 31 July 2023; in force 31 July 2023; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i). Band A.

Cite: Notification No. 32/2023-Central Tax [N11-0QR]. Machine: N11-0QR.

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 2022-23 is up to two crore rupees, from filing annual return for the said financial year.

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.

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