In exercise of the powers conferred by the first proviso to Section 44 of the Madhya Pradesh Goods and Services Tax Act, 2017 (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 notification shall be deemed to have come into force with effect from the 5th day of July 2022.

LOKESH KUMAR JATAV,

Commissioner of State Tax.