Exemption from annual return filing for eligible small taxpayers for FY2020-21, effective from August first, 2021. The Commissioner, on the recommendations of the Council, exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the specified turnover threshold from filing the annual return for that financial year; the exemption is communicated by notification S.O. 129 dated 14th September 2021 and is effective from 1 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 eligible small taxpayers for FY2020-21, effective from August first, 2021.
The Commissioner, on the recommendations of the Council, exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the specified turnover threshold from filing the annual return for that financial year; the exemption is communicated by notification S.O. 129 dated 14th September 2021 and is effective from 1 August 2021.
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