Seek to exempt taxpayers having AATO upto RS 2 crore from the requirement of furnishing return for FY 2021-22 - GST/2022-23/F.No. 509/68/State Tax - Uttar Pradesh SGST
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Annual return exemption for small GST taxpayers with turnover up to two crore rupees for FY 2021-22. Registered persons whose aggregate turnover in FY 2021-22 is up to two crore rupees are exempted from furnishing the annual return for that financial year under the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued under the first proviso to section 44 on the recommendation of the Council and is deemed to have come into force from 5 July 2022.
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 with turnover up to two crore rupees for FY 2021-22.
Registered persons whose aggregate turnover in FY 2021-22 is up to two crore rupees are exempted from furnishing the annual return for that financial year under the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued under the first proviso to section 44 on the recommendation of the Council and is deemed to have come into force from 5 July 2022.
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