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Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21. - 06/2021 - State Tax (D) - Manipur SGSTExtract GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES Notification No. 06/2021 - State Tax (D) Imphal, the 12th October, 2021 No. TAX/4(53)/GST-NOTN/2016 :- In exercise of the powers conferred by the first proviso to section 44 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts 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. 2. This notification shall come into force from the 1 st day of August, 2021. (Ng. Roben Singh) Commissioner of Taxes, Manipur
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