Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2022-23 - 32/2023-State Tax - Gujarat SGST

NOTIFICATION By the Chief Commissioner of State Tax Gujarat State, Ahmedabad Notification No. 32/2023-State Tax No. GSL/GST/S.44/B.41 :- In exercise of the powers conferred by the first proviso to section 44 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Chief Commissioner of State tax, on the recommendations of the Goods and Services Tax 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. (Samir Vakil) Chief Commissioner of State Tax, Gujarat State, Ahmedabad