Exemption of Tax Payers having Annual Aggregate Turnover upto Rs.2.00 Cr from the requirement of furnishing Annual return for the Financial Year 2021-2022 - CCST.Ref.No.12039/125/2022 - Andhra Pradesh SGST
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Annual return exemption for small taxpayers eliminates the filing obligation for registered persons below the turnover threshold. Exemption from annual return filing granted to registered persons whose aggregate turnover in the financial year 2021-2022 does not exceed the prescribed threshold, relieving those registered persons from the obligation to furnish the annual return for that financial year pursuant to the proviso on annual returns and the enabling notification.
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 eliminates the filing obligation for registered persons below the turnover threshold.
Exemption from annual return filing granted to registered persons whose aggregate turnover in the financial year 2021-2022 does not exceed the prescribed threshold, relieving those registered persons from the obligation to furnish the annual return for that financial year pursuant to the proviso on annual returns and the enabling notification.
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