Notification issued by Commissioner of State Tax – Exempts the registered person whose aggregate turnover in the financial year 2021-22 is upto two crore rupees, from filing annual return for the said financial year
Office of the Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai -600 005
Notification issued by
Commissioner of State Tax,
under T.N.G.S.T Act 2017 & T.N.G.S.T Rules 2017
No. 7/2022-TNGST
PP2/GST-15/20/2022
Chennai, Thursday, July 7, 2022
Aani 23, Subakiruthu, Thiruvalluvar Aandu-2053
NOTIFICATION
In exercise of the powers conferred by the first proviso to section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2021-22 is up to two crore rupees, from filing annual return for the said financial year
2. This shall come into force with effect from 5th July, 2022.
Sd/- Dheeraj Kumar,
Principal Secretary /
Commissioner of State Tax
Joint Commissioner (P&P)