Exemption from annual return for FY2020 21: registered persons below notified turnover threshold exempted from filing, effective August. Exemption from the obligation to furnish the annual GST return is granted for the covered financial year to registered persons whose aggregate turnover does not exceed the prescribed threshold, the exemption being issued under the first proviso to section 44 and made effective from the first day of August of the applicable 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 FY2020 21: registered persons below notified turnover threshold exempted from filing, effective August.
Exemption from the obligation to furnish the annual GST return is granted for the covered financial year to registered persons whose aggregate turnover does not exceed the prescribed threshold, the exemption being issued under the first proviso to section 44 and made effective from the first day of August of the applicable year.
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