Exempts the registered person whose aggregate turnover up to two crore rupees, from filing annual return in the financial year 2022-23 - 3167/CSTUK/GST-Vidhi Section/2023-24/CT-32 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 Notification No. 3167/CSTUK/GST-Vidhi Section/2023-24/CT-32, dated August 19, 2023. In exercise of the powers conferred by the first proviso to section 44 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), I, the Commissioner, 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. 2. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.