Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21 - 31/2021-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 31/2021-State Tax Shimla-2, the 28th October, 2021 No. EXN-F(10)-4/2021. -In exercise of the powers conferred by the first proviso to section 44 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh on the recommendations of the Council, hereby exempts the registered persons whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year. 2. This notification shall come into force from the 1st day of August, 2021. By order, Sd/- (JAGDISH CHANDER SHARMA), Addl. Chief Secretary (E T).