Exempts the registered person

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette No. 187] SG-DL-E-20072024-255614 EXTRAORDINARY PUBLISHED BY AUTHORITY DELHI, THURSDAY, JULY 18, 2024/ASHADHA 27, 1946 [N. C. T. D. No. 108 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-Policy Branch) NOTIFICATION Delhi, the 18th July, 2024 No. 32/2023-State Tax No. F.2 (500)/Policy/GST/2023/1705.—In exercise of the powers conferred by the first proviso to section 44 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts 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. A. ANBARASU, Pr. Commissioner (State Tax) 4352 DG/2024 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.