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 2021-22 is up to two crore rupees, from filing annual return for the said financial year.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.