Annual return filing exemption extends to registered persons below the prescribed turnover threshold for the 2020-21 year. Registered persons whose aggregate turnover in financial year 2020-21 did not exceed the prescribed threshold are exempted from filing the annual return for that financial year under the Uttar Pradesh Goods and Services Tax regime. The exemption is issued under the Commissioner's power under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The notification is stated to take effect retrospectively from 1 August 2021.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing exemption extends to registered persons below the prescribed turnover threshold for the 2020-21 year.
Registered persons whose aggregate turnover in financial year 2020-21 did not exceed the prescribed threshold are exempted from filing the annual return for that financial year under the Uttar Pradesh Goods and Services Tax regime. The exemption is issued under the Commissioner's power under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The notification is stated to take effect retrospectively from 1 August 2021.
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