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. - S.O. 262 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 5th October 2023 S.O. 262 Date 5 October 2023 In exercise of the powers conferred by the first proviso to section 44 of the Bihar Goods and Services Tax Act, 2017, (Bihar Act 12, 2017), the Governor of Bihar, 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. [(File No. Bikrikar/GST/vividh-21/2017 (Part-16)3546)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.