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Notification No. 14/2024-Central Tax [N11-38F]

As at 6 September 2026. In force from 10 July 2024.

Dates: made 10 July 2024; in force 10 July 2024; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 10th July, 2024. Band A.

Cite: Notification No. 14/2024-Central Tax [N11-38F]. Machine: N11-38F.

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 2023-24 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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