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    <title>Notification under the first proviso to section 44 to exempt taxpayers having AATO upto Rs. 2 Crores from the requirement of furnishing annual return for FY 2020-21 under the HGST Act, 2017</title>
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    <description>The Commissioner of State Tax, exercising the first proviso to section 44 of the Haryana Goods and Services Tax Act, 2017 and on the Council&#039;s recommendations, exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-21 from the obligation to furnish the annual return for that year. The notification dated 10 November 2021 states the exemption is deemed to be effective from 1 August 2021.</description>
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