Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21. - 06/2021 - State Tax (D) - Manipur SGST
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Annual return exemption removes filing obligation for small taxpayers for the specified financial year effective August. Exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the prescribed threshold from the obligation to furnish the annual return for that year under the Manipur Goods and Services Tax Act, 2017, the exemption being issued by the Commissioner pursuant to the first proviso to section 44 and effective from the 1st day of 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.
Annual return exemption removes filing obligation for small taxpayers for the specified financial year effective August.
Exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the prescribed threshold from the obligation to furnish the annual return for that year under the Manipur Goods and Services Tax Act, 2017, the exemption being issued by the Commissioner pursuant to the first proviso to section 44 and effective from the 1st day of August, 2021.
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