Andhra Pradesh Goods and Services Tax Act, 2017–Exempt the taxpayers having Annual Aggregate Turn Over upto ₹ 2 Crores from the requirement of furnishing annual return for FY 2020-21 - 12039/67/2021 - Andhra Pradesh SGST
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Exemption from annual return for taxpayers below specified turnover threshold, effective from August under section 44 proviso. Exemption from filing the annual return is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees under the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017, relieving them of the procedural requirement to furnish the annual return for that financial year.
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 for taxpayers below specified turnover threshold, effective from August under section 44 proviso.
Exemption from filing the annual return is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees under the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017, relieving them of the procedural requirement to furnish the annual return for that financial year.
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