Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21. - 31/2021- State Tax - Chhattisgarh SGST
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Annual return exemption for small taxpayers removes filing obligation for the specified financial year, effective retrospectively. Exempts registered persons with aggregate turnover up to two crore rupees in financial year 2020-21 from furnishing the annual return for that year, under the provisional authority of the GST framework; notification is effective retrospectively from 1 August 2021 and issued by the State Government of Chhattisgarh on the Council's recommendation.
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 for small taxpayers removes filing obligation for the specified financial year, effective retrospectively.
Exempts registered persons with aggregate turnover up to two crore rupees in financial year 2020-21 from furnishing the annual return for that year, under the provisional authority of the GST framework; notification is effective retrospectively from 1 August 2021 and issued by the State Government of Chhattisgarh on the Council's recommendation.
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