Exempts the registered person, whose aggregate turnover in the financial year 2020-21 is up to two crore rupees - 3240/CTD/GST/2021/3. - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F.No. 3240/CTD/GST/2021/3. Puducherry, the 15th December 2021. NOTIFICATION In exercise of the powers conferred by the first proviso to section 44 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby exempts the registered person, whose aggregate turnover in the financial year 2020-21 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 from the 1st day of August, 2021. L. KUMAR, I.A.S., Commissioner of State Tax.