Seeks to exempt the registered person whose aggregate turnover in the F.Y.2022-23 is up to two crore rupees from filing annual return for the said financial year. - 01/2023–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. 01/2023 C.T./GST Dated: 09/08/2023 ( Corresponding Central Notification No. 32/2023-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 2022-23 is up to two crore rupees, from filing annual return for the said financial year. 2. This notification shall be deemed to have come into force with effect from the 31st July, 2023 Sd/ (KHALID AIZAZ ANWAR) Commissioner of State Tax, West Bengal