Notification under the first proviso to section 44 to exempt taxpayers having AATO upto ₹ 2 Crores from the requirement of furnishing annual return for FY 2020-21 under the HGST Act, 2017 - 62/GST-2 - Haryana SGST
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Exemption from annual return filing for small turnover registered persons under Haryana GST, effective from August 2021. The Commissioner of State Tax, exercising the first proviso to section 44 of the Haryana Goods and Services Tax Act, 2017 and on the Council's recommendations, exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-21 from the obligation to furnish the annual return for that year. The notification dated 10 November 2021 states the exemption is deemed to be 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 small turnover registered persons under Haryana GST, effective from August 2021.
The Commissioner of State Tax, exercising the first proviso to section 44 of the Haryana Goods and Services Tax Act, 2017 and on the Council's recommendations, exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-21 from the obligation to furnish the annual return for that year. The notification dated 10 November 2021 states the exemption is deemed to be effective from 1 August 2021.
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