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 - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 3rd November 2023 NOTIFICATION No. 32/2023 State Tax No. F 10-39/2023/CT/V(59).- In exercise of the powers conferred by the first proviso to section 44 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, 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. By order and in the name of the Governor of Chhattisgarh, HIM SHIKHAR GUPTA, Secretary.