APGST Act, 2017- To exempt the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from fling annual return for the said financial year - REV03-12039(31)/371/2024-COMM - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT Proceedings of the Chief Commissioner of State Tax, Andhra Pradesh::Guntur Present :: Sri M. Girija Shankar, I.A.S., CCST's Ref. File No. REV03-12039(31)/371/2024-COMM, Dt. 01/08/2024 Sub: APGST Act, 2017- To exempt the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from fling annual return for the said financial year Orders Issued. Ref: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) Published in Extra-ordinary issue of Andhra Pradesh Gazette No.16, Part.IV. B, Dt : 07-06-2017. 2. Notification No.32/2023-Central Tax, dated 31.07.2023 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi. 3. Proceedings of the Chief Commissioner(ST), A.P., in CCST s Ref No. REV03-12039(31)/88/2023-GST SEC-CCT, dated 05.08.2023. 4. Notification No.14/2024-Central Tax, dated 10.07.2024 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi. *** ORDER : In exercise of the powers conferred by the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Chief Commissioner, on the recommendations of the Goods and Services Tax Council, here by exempts the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from fling annual return for the said financial year. M Girija Shankar IAS Chief Commissioner