The Central Board of Indirect Taxes and Customs ( CBIC ), on the recommendations of the GST Council, has exempted taxpayers having turnover up to 2 crores from the filing of annual returns in forms GSTR-9 and 9A. The GST Council’s 47th meeting held at Chandigarh on Tuesday and Wednesday decided to exempt the small taxpayers from the compliance of annual returns.
Source Taxscan