Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. Two crores, from filing annual return for the said financial year. - GST/2024-25/F. No. 509/71/State Tax - Uttar Pradesh SGST

No. GST/2024-25/F. No. 509/71/State Tax Office of the Commissioner, State Tax, Uttar Pradesh (GST Section) Lucknow :: Dated 11 th July, 2024 Notification In exercise of the powers conferred by the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2023-24 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 10th day of July, 2024. By Order, (Dr. Nitin Bansal) Commissioner, State Tax Uttar Pradesh.