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Amendment Tree

Notification No. 31/2021 - Central Tax

❱ Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

AA |

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 31/2021 – Central Tax New Delhi, the 30th July, 2021 G.S.R. 518 (E).- 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, o.......