Exemption from annual return filing for registered persons below specified turnover threshold for the 2020-21 financial year. Registered persons with aggregate turnover up to the stated threshold in the 2020-21 financial year are exempted from furnishing the annual return for that year under the proviso to the return-filing provision of the Assam GST framework; the exemption is notified on the Council's recommendation and is deemed 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 registered persons below specified turnover threshold for the 2020-21 financial year.
Registered persons with aggregate turnover up to the stated threshold in the 2020-21 financial year are exempted from furnishing the annual return for that year under the proviso to the return-filing provision of the Assam GST framework; the exemption is notified on the Council's recommendation and is deemed effective from 1 August 2021.
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