Seeks to exempt taxpayers having AATO up to 2 crores from the requirement of furnishing Annual return for F.Y. 2021-22 - 03/2022–C.T./GST - West Bengal SGST

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 03/2022 C.T./GST Dated: 26/07/2022 ( Corresponding Central Notification No. 10/2022-Central Tax ) In exercise of the powers conferred by the first proviso to section 44 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII 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 up to two crore rupees, from filing annual return for the said financial year. Sd/- (KHALID AIZAZ ANWAR) Commissioner of State Tax, West Bengal