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        Case ID :
        GST - States

        Exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 - CCT/26-2/2022-23/77/1057 - Goa SGST

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        Exemption from annual return filing for registered persons below the specified turnover threshold for FY2021-22 The Commissioner, exercising the first proviso to Section 44 of the Goa GST Act and on Council recommendations, exempts registered persons whose aggregate turnover in FY 2021-22 is up to two crore rupees from furnishing the annual return for that financial year.
                          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 the specified turnover threshold for FY2021-22

                                The Commissioner, exercising the first proviso to Section 44 of the Goa GST Act and on Council recommendations, exempts registered persons whose aggregate turnover in FY 2021-22 is up to two crore rupees from furnishing the annual return for that financial year.


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