Exempted registered person whose aggregate turnover in the FY 2020-21

The Notification No. 31/2021- Central Tax dated July 30, 2021 exempted the registered person whose aggregate turnover in the FY 2020-21 is upto Rs 2 crores, from filing annual return for the said FY.

This notification shall come into force from the August 1, 2021.

Source- https://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-31-central-tax-english-2021.pdf