Seeks to exempt taxpayers having Aggregate Annual Turnover upto ₹ 2 crores from the requirement of furnishing - 47/2021-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE PRINCIPAL COMMISSIONER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM NOTIFICATION No. 47/2021-GST The 16th March, 2022 No. CT/GST-14/2017/323 .- In exercise of the powers conferred by the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Principal Commissioner of State Tax, Assam, on the recommendations of the Council, is hereby pleased to exempt the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year. This notification shall be deemed to have come into force with effect from the 1 st day of August, 2021. RAKESH AGARWALA, Principal Commissioner of State Tax, Assam, Dispur, Guwahati.