Exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 - F.17(131-Pt-/III)ACCT/GST/2017/7906 - Rajasthan SGST
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Exemption from annual return for registered persons with low aggregate turnover, providing targeted GST compliance relief for the year. The Rajasthan GST notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed threshold from the obligation to file the annual return, under the first proviso to Section 44 of the Rajasthan GST Act, as a state-level compliance relief measure issued by the Commercial Taxes Department.
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 for registered persons with low aggregate turnover, providing targeted GST compliance relief for the year.
The Rajasthan GST notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed threshold from the obligation to file the annual return, under the first proviso to Section 44 of the Rajasthan GST Act, as a state-level compliance relief measure issued by the Commercial Taxes Department.
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