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

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 1 st April 2022 NOTIFICATION No. 31/2021- State Tax No. F 10-17/2022/CT/V/(37).- In exercise of the powers conferred by the first proviso to section 44 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, 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 be deemed to have come into force with effect from the 1 st day of August, 2021. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, principal Secretary.