THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005 - Notification issued by Commissioner of State Tax, under the Tamil Nadu Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Rules, 2017.

No. 536] CHENNAI, THURSDAY, NOVEMBER 18, 2021 Karthigai 2, Pilava, Thiruvalluvar Aandu–2052

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005.

NOTIFICATION ISSUED BY COMMISSIONER OF STATE TAX, UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

(No.15/2021- Tamil Nadu Goods and Services Tax, PP2/GST-15/11/2021, Chennai, Thursday,

18th November 2021, Karthigai 2, Pilava, Thiruvalluvar Aandu-2052.) No. VI(1)/319(a)/2021.

In exercise of the powers conferred by the fi rst proviso to section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act No.19 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the fi nancial year 2020-2021 is upto two crore rupees, from fi ling annual return for the said fi nancial year.

2. This Notifi cation shall be deemed to come into force from the 1st day of August, 2021.

M.A. SIDDIQUE, Principal Secretary/Commissioner of State Tax.

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

DTP—Ex-VI-1 (536)