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

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-5/2023 Dated: Shimla-2, the 18.09.2023. Notification No. 32/2023-State Tax In exercise of the powers conferred by the first proviso to section 44 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased 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. By Order (Bharat Khera) Pr. Secretary (ST E) to the Government of Himachal Pradesh