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, State Tax, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2022-23 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 31st day of July, 2023.

LOKESH KUMAR JATAV, Commissioner, State Tax.