In exercise of the powers conferred by the first proviso to section 44 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2021-2022, is up to two crore rupees, from filing annual return for the said financial year.
L. Kumar,
Commissioner of State Tax.