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Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
The tax authority, acting on the Council's recommendation and under statutory power, exempts registered persons whose aggregate turnover in a financial year does not exceed Rs. 2 crore from the obligation to file the GST annual return for that financial year, effective for FY 2024-25 onwards. The exemption relieves eligible small taxpayers of the annual return filing requirement while leaving other compliance and assessment provisions unaffected. Registered persons should verify turnover thresholds and maintain records to substantiate eligibility.
The tax authority, acting on the Council's recommendation and under statutory power, exempts registered persons whose aggregate turnover in a financial year does not exceed Rs. 2 crore from the obligation to file the GST annual return for that financial year, effective for FY 2024-25 onwards. The exemption relieves eligible small taxpayers of the annual return filing requirement while leaving other compliance and assessment provisions unaffected. Registered persons should verify turnover thresholds and maintain records to substantiate eligibility.
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