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of <h1>Delhi Taxpayers with Turnover Up to Rs. 2 Crores Exempt from 2021-22 GST Annual Return Filing u/s 44.</h1> The Department of Trade and Taxes, GST Policy Branch, issued a notification on September 26, 2022, exempting taxpayers in Delhi with an aggregate annual turnover of up to Rs. 2 crores from the requirement to file an annual return for the financial year 2021-22. This exemption is granted under the authority of the first proviso to section 44 of the Delhi Goods and Services Tax Act, 2017, following the recommendations of the GST Council. The notification was authorized by the Commissioner of State Tax on behalf of the Lieutenant Governor of the National Capital Territory of Delhi.
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