Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21 - F.1-11 (91)-TAX/GST/2021 (PART) - Tripura SGST
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Exemption from annual return filing for eligible small taxpayers applied retroactively to the specified financial year. Exempts registered persons whose aggregate turnover for the specified financial year is within the prescribed threshold from the obligation to furnish the annual return, invoking the provisional power attached to the annual return requirement; the exemption is effective from the stated effective date and applies only 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 filing for eligible small taxpayers applied retroactively to the specified financial year.
Exempts registered persons whose aggregate turnover for the specified financial year is within the prescribed threshold from the obligation to furnish the annual return, invoking the provisional power attached to the annual return requirement; the exemption is effective from the stated effective date and applies only for that financial year.
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