Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 32/2023-Central Tax dated 31st July, 2023 to exempt the registered person whose annual aggregate turnover during the financial year 2022-23 is up to INR 2 crores, from filing annual return in Form GSTR-9 for the said financial year.
Source: Central Board of Indirect taxes and Customs (CBIC)