The Government of Himachal Pradesh on July 22, 2022 has issued Notification under first proviso to section 44 of the Himachal Pradesh Goods and Services Tax Act, 2017 to exempt 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.
[Notification No. 10/2022-State Tax]