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Core Purpose

Notification of the Department of Trade and Taxes, GNCT of Delhi, exempting registered persons with aggregate turnover up to two crore rupees in financial year 2023-24 from filing the GST annual return for that year, under the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

Notification No. 14/2024-State Tax, F. No. 2(531)/Policy/GST/2024/1967, dated 6 September 2024, issued by the Department of Trade and Taxes (GST-Policy Branch), Government of the National Capital Territory of Delhi, under the first proviso to Section 44 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), on the recommendations of the Council, exempts the registered person whose aggregate turnover in financial year 2023-24 is up to two crore rupees from filing the annual return for that financial year. Signed by Chanchal Yadav, Commissioner (State Tax).

Full Text

5747 DG/202 4 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI fnYyh] 6 flrEcj] 2024 .—fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ d h /kkjk 44 ds igys ijarqd }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] vk;qDr] ifj"kn dh flQkfj'kksa ij jftLVªh —r O;fä] ftldh foÙkh; o"kZ 2023&24 esa ladfyr vkorZ nks djksM+ #i, rd dh gS] dks mä foÙkh; o"kZ ds fy, okf"kZd fooj.kh Qkby djus ls NwV çnku djrk gSA papy ;kno] vk;qDr ¼jkT; dj½ No. 230] DELHI, FRIDAY , SEPTEMBER 6, 2024/BHADRA 15, 1946 [N. C. T. D. No. 179 GOVERNMENT OF INDIA SG-DL-E-07092024-256999 2 DELHI GAZETTE : EXTRAORDINARY PART IV] DEPARTMENT OF TRADE AND TAXES (GST -Policy Branch) NOTIFICATION Delhi, the 6th September, 2024 No. 14/2024 -State Tax F. No. 2 (531)/Policy/GST/2024/ 1967 .—In exercise of the powers conferred by the first proviso to section 44 of the Delhi Goods and Services Tax Act, 2017 (03 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. CHANCHAL YADAV, Commissioner (State Tax ) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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