Central Tax notified the provision related to exemption for filing annual return, extension of time line for filing quarterly detail by composite dealer and waiver of late fee for filing annual return by composite dealer
Notification No. 10/2022:- Exemption to taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 In exercise of the powers conferred by the First proviso to Section 44 of CGST Act 2017. The Commissioner on the recommendation of the council hereby exempts the registered taxpayers, having aggregate turnover […]
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