Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. - 3543/ /CSTUK/ GST-Vidhi Section/2021-22/CT-31 - Uttarakhand SGST

Commissioner State Tax Uttarakhand (State Tax Department) No. 3543/ /CSTUK/ GST-Vidhi Section/2021-22/CT-31 Dehradun :: Dated :: 11 October 2021 Notification In exercise of the powers conferred by the first proviso to section 44 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), I, 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 be deemed to have been come into force from 1 st day of August, 2021. (Dr. Ahmed Iqbal) Commissioner State Tax, Uttarakhand.