Filing of annual return - 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 - Delhi SGST
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Annual return filing exemption for low-turnover GST registrants removes the annual return obligation for the specified fiscal year. The Commissioner, under the first proviso to section 44 of the Delhi GST Act, 2017, exempts registered persons with aggregate turnover up to two crore rupees from filing the annual return for financial year 2021-22, on the recommendations of the Council, providing limited compliance relief for eligible low-turnover taxpayers.
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 filing exemption for low-turnover GST registrants removes the annual return obligation for the specified fiscal year.
The Commissioner, under the first proviso to section 44 of the Delhi GST Act, 2017, exempts registered persons with aggregate turnover up to two crore rupees from filing the annual return for financial year 2021-22, on the recommendations of the Council, providing limited compliance relief for eligible low-turnover taxpayers.
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