Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year - 32/2023-State Tax - Mizoram SGST

No. J.21011/7/2022-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 32/2023-State Tax Aizawl, the 16th August, 2023 In exercise of the powers conferred by the first proviso to section 44 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year. Sd/-H.LIANZELA Secretary to the Govt. of Mizoram Taxation Department