Notification under first proviso to section 44 to exempt the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from filing annual return for the said financial year under the Bihar Goods and Services Tax Act, 2017 - S.O. 445 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 4 th September 2024 S.O. 445 Dated 4 September 2024 -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 Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from filing annual return for the said financial year. [(File No. Bikri kar/GST/vividh-21/2017 (Part-15) 3860)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.