Seek to exempt taxpayers having AATO upto RS 2 crore from the requirement of furnishing return for FY 2021-22 - GST/2022-23/F.No. 509/68/State Tax - Uttar Pradesh SGST

No. GST/2022-23/ F.No. 509/68/State Tax Office of the Commissioner, State Tax, Uttar Pradesh (GST Section) Lucknow: Dated: 06, July, 2022 NOTIFICATION In exercise of the powers conferred by the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2021-22 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 from the 5 th day of July, 2022. By Order, (Ministhy S.) Commissioner, State Tax Uttar Pradesh