Filing of annual return - Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 - 10/2022-State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) NOTIFICATION Delhi, the 26th September, 2022 No. 10/2022-State Tax F. No. 2(441)/policy/GST/2022/1559-1569. -In exercise of the powers conferred by the first proviso to section 44 of the Delhi 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 2021-22 is up to two crore rupees, from filing annual return for the said financial year. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Dr. S. B. DEEPAK KUMAR, Commissioner (State Tax)