In exercise of the powers conferred by the first proviso to section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from filing annual return for the said financial year.
2. This shall come into force with effect from 10th July, 2024.
Sd/- D. Jagannathan
Commissioner of State Tax