Exempyion og registered person whose aggregate turnover in any financial year is up to two crore rupees

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-0xx6x1 12025-267395 SG-DLxx-ExG-0ID6E1x1x2x0 25-267395 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 333] दिल्ली, सोमवार, नवम्बर 3, 2025/ कार्तकष 12, 1947 [रा.रा.रा.क्षे.दि. स.ं 311 No. 333] DELHI, MONDAY, NOVEMBER 3, 2025/ KARTIKA 12, 1947 [N. C. T. D. No. 311 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI O;kikj ,oa dj foHkkx ¼uhfr ,oa vuqla/kku 'kk [kk½ vf/klwpu k दिल्ली, 31 अक् तूबर, 2025 la. 15@2025&jkT; dj फा0 स0ं डीटीटी-डी011/30/2025-नीजत-टीटी-व्यापार एव ं कर जवभाग- 590.— दिल्ली माल एवंसेवा कर अजधजनयम, 2017 (2017 का 03) की धारा 44 की उपधारा (1) के प्रथम परंतुक द्वारा प्रित्त िजियों का प्रयोग करत े हुए आयुि, पररषि की जसफाररिों पर जवत्तीय वषष 2024-25 स े आगे, वार्षषक जववरणी फाइल करनेके संबंध मेंएति ् द्वारा पंिीकृत व्यजि को, जिसका दकसी भी जवत्तीय वषष म ें संकजलत आवतष िो करोड़ रुपए तक का ह,ै उि जवत्तीय वषष म ें वार्षषक जववरणी फाइल करन े म ेंछूट प्रिान करतेह।ैं jk"Vªh; jktèkkuh {ks= fnYyh ds mijkT;ik y ds vkns'k ls rFkk muds uke ij] uafnuh ikyhok, yvk;qDr ¼jkT; dj½ 7277 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] DEPARTMENT OF TRADE AND TAXES (Policy and Research Branch)

NOTIFICATION Delhi, the 31st October, 2025 No. 15/2025-State Tax F.No. DTT-D011/30/2025-Policy-TT-Trade and Taxes Department- 590.—In exercise of the powers conferred by the first proviso to sub-section (1) of section 44 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Commissioner, on the recommendations of the Council, in respect of filing of annual return for the financial year 2024-25 onwards, hereby exempts the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return that said financial year.

By Order and in the Name of Lt. Governor of National Capital Territory of Delhi, NANDINI PALIWAL, Commissioner (State Tax) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.