Exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year - 32/2023-State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES (GST-Policy Branch) NOTIFICATION Delhi, the 18th July, 2024 No. 32/2023-State Tax No. F.2 (500)/Policy/GST/2023/1705. In exercise of the powers conferred by the first proviso to section 44 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), 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. A. ANBARASU, Pr. Commissioner (State Tax)