Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21. - 06/2021–C.T./GST - West Bengal SGST
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Exemption from annual return filing for small registered taxpayers, effective from August for the relevant financial year. Exemption from annual return filing is provided for registered persons whose aggregate turnover in the relevant financial year does not exceed the prescribed threshold, relieving such taxpayers from the obligation to furnish the annual return; the exemption is effected by a state tax notification and is operative from the first day of August, 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from annual return filing for small registered taxpayers, effective from August for the relevant financial year.
Exemption from annual return filing is provided for registered persons whose aggregate turnover in the relevant financial year does not exceed the prescribed threshold, relieving such taxpayers from the obligation to furnish the annual return; the exemption is effected by a state tax notification and is operative from the first day of August, 2021.
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