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Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 - 10/2022-State Tax - Himachal Pradesh SGST
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Turnover-based exemption: small registered taxpayers exempted from annual return filing for the specified financial year. Pursuant to the first proviso to Section 44 of the Himachal Pradesh GST Act, 2017, the State Government by notification dated 22 July 2022 exempts a registered person whose aggregate turnover in the financial year 2021-22 does not exceed two crore rupees from the obligation to furnish the annual return for that year.
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Provisions expressly mentioned in the judgment/order text.
Turnover-based exemption: small registered taxpayers exempted from annual return filing for the specified financial year.
Pursuant to the first proviso to Section 44 of the Himachal Pradesh GST Act, 2017, the State Government by notification dated 22 July 2022 exempts a registered person whose aggregate turnover in the financial year 2021-22 does not exceed two crore rupees from the obligation to furnish the annual return for that year.
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