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of <h1>Taxpayers with Turnover Up to Rs. 2 Crore Exempt from Filing Annual Return for FY 2021-22 per Notification No. 10/2022.</h1> The Ministry of Finance, through the Central Board of Indirect Taxes and Customs, issued Notification No. 10/2022-Central Tax on July 5, 2022. This notification exempts taxpayers with an aggregate annual turnover of up to two crore rupees from the requirement to file an annual return for the financial year 2021-22. This exemption is granted under the authority of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council.
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