Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. - 3543/ /CSTUK/ GST-Vidhi Section/2021-22/CT-31 - Uttarakhand SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Annual return exemption for small GST taxpayers applies to registered persons with turnover up to two crore rupees for FY 2020-21. Registered persons whose aggregate turnover in financial year 2020-21 did not exceed two crore rupees were exempted from filing the annual return under the Uttarakhand Goods and Services Tax Act, 2017. The exemption was issued under the first proviso to section 44 on the recommendation of the Council and applies to the said financial year, with effect 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.
Annual return exemption for small GST taxpayers applies to registered persons with turnover up to two crore rupees for FY 2020-21.
Registered persons whose aggregate turnover in financial year 2020-21 did not exceed two crore rupees were exempted from filing the annual return under the Uttarakhand Goods and Services Tax Act, 2017. The exemption was issued under the first proviso to section 44 on the recommendation of the Council and applies to the said financial year, with effect from 1 August 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
