INDIA CODEIndia Code CompanionOpenAI with India Code 2.0

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

Notification / Notification No. 10/2022-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.
The law's words

1. 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 2021-22 is up to two crore rupees, from filing annual return for the said financial year.

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above