Taxpayers having AATO upto Rs. 2 crores exempt from filing Form GSTR-9/9A for the FY 2021-22

Background:

The CBIC vide Notification No. 47/2019 – Central Tax dated October 9, 2019 (as amended) made optional to file Form GSTR-9/9A for the taxpayers having Annual Aggregate Turnover (“AATO”) upto Rs. 2 crores for the financial years 2017-18, 2018-19,2019-20 & 2020-21. Further, clarification for optional filing of annual return provided vide Circular No. 124/43/2019-GST dated November 18, 2019.

Recently, the GST Council’s 47th meeting was held in Chandigarh on June 28th and 29th, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman recommended to provide for exemption from filing annual return in Form GSTR-9/9A for the financial year 2021-22 to taxpayers having AATO upto Rs. 2 crores.

The above-mentioned recommendation has been notified vide following notification:

Notification:

The CBIC vide Notification No. 10/2022- Central Tax dated July 05, 2022 exempted taxpayers having AATO upto Rs. 2 crores from filing annual return in Form GSTR-9/9A for the financial year 2021-22.

The Notification can be accessed at - https://taxinformation.cbic.gov.in/view-pdf/1009413/ENG/Notifications