Notify the registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return.

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....la-2 the 1st November, 2019 Notification No. 47/2019-State Tax In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify those registered persons whose aggregate turnover in a financial year doe....