CBIC exempts taxpayers having AATO up to Rs. 2 crores from the requirement of furnishing annual GST return (GSTR-9) for FY 2021-22 vide Notification No. 10/2022–Central Tax | Dated: 5th July, 2022, hereby exempts the registered person whose aggregate turnover in the financial year 2021-22 is up to two crores rupees, from filing annual return for the said financial year.
Now the question arises about GSTR-9
Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc.
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