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Seeks to exempt 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. - 32/2023-State Tax - Maharashtra SGSTExtract COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th August, 2023. NOTIFICATION Notification No. 32/2023 State Tax Maharashtra Goods and Services Tax Act, 2017. No. JC(HQ-5)/DC-2(A R)/MGST Noti-State Tax/2022/ADM-8. In exercise of the powers conferred by the first proviso to section 44 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII 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. RAJEEV KUMAR MITAL Commissioner of State Tax, Maharashtra State, Mumbai.
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