Notification under first proviso to section 44 to exempt taxpayers having AATO upto Rs. 2 Crores from the requirement of furnishing annual return for FY 2021-2022 under the BGST Act, 2017 - S.O. 171 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 29th August 2022 S.O. 171, Dated 29th August 2022 - In exercise of the powers conferred by the first proviso to section 44 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2021-22 is up to two crore rupees, from filing annual return for the said financial year. [(File No. Bikri kar/GST/vividh-21/2017 (Part-15) 2340)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.