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of <h1>West Bengal Tax Commissioner exempts businesses with turnover up to Rs. 2 crore from filing annual return for 2022-23.</h1> The Commissioner of State Tax, West Bengal, under the West Bengal Goods and Services Tax Act, 2017, has exempted registered persons with an aggregate turnover of up to two crore rupees in the financial year 2022-23 from filing an annual return for that year. This exemption, based on the Council's recommendations, is effective from July 31, 2023, as per Notification No. 01/2023-C.T./GST dated August 9, 2023.
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