In exercise of the powers conferred by the first proviso to section 44 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to exempt 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.

By Order

(Bharat Khera)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh