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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Punjab exempts taxpayers with turnover up to Rs. 2 crore from filing annual return for FY 2020-21 under GST Act.</h1> The Government of Punjab, through the Commissioner of State Tax, has issued a notification exempting registered taxpayers with an aggregate annual turnover of up to two crore rupees from the requirement to file an annual return for the financial year 2020-21. This exemption is granted under the first proviso to section 44 of the Punjab Goods and Services Tax Act, 2017, and is based on recommendations from the Council. The notification is retroactively effective from August 1, 2021.
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