©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2023
[Price: Re. 0.80 Paise.
No. 295]
CHENNAI, TUESDAY, AUGUST 1, 2023
Aadi 16, Sobakiruthu, Thiruvalluvar Aandu-2054
Part VI—Section 1
Notifications of interest to the General Public
issued by Heads of Departments, Etc.
NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.
VI-1 Ex. (295)
TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI
ON BEHALF OF THE GOVERNMENT OF TAMIL NADU
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 TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.
[No.1/2023-Tamil Nadu Goods and Services Tax PP-2/GST-15/54/2023, Chennai, Tuesday, August 1, 2023,
Aadi 16, Sobakiruthu, Thiruvalluvar Aandu-2054.]
No. VI(1)/461(d)/2023.
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 2022-23 is up to two crore rupees, from filing
annual return for the said financial year.
2. This shall come into force with effect from 31st July, 2023.
DHEERAJ KUMAR,
Principal Secretary/Commissioner of State Tax.