Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21. - 06/2021–C.T./GST - West Bengal SGST

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 06/2021 C.T./GST Dated: 06/09/2021 ( Corresponding Central Notification No. 31/2021-Central Tax ) In exercise of the powers conferred by the first proviso to section 44 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year. 2. This notification shall be deemed to have come into force from the 1st day of August, 2021. Sd/- (KHALID AIZAZ ANWAR) Commissioner of State Tax, West Bengal