Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 - 10/2022-GST/SIKKIM - Sikkim SGST
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Annual return exemption for small taxpayers allows waiver of filing for the relevant financial year under Sikkim GST. The Commissioner, on the recommendation of the Council, exempts registered persons under the Sikkim Goods and Services Tax from furnishing the annual return for the financial year where their aggregate turnover for that year is up to the prescribed lower threshold, exercising the proviso to the filing provision and thereby removing the annual return filing obligation for qualifying small 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 exemption for small taxpayers allows waiver of filing for the relevant financial year under Sikkim GST.
The Commissioner, on the recommendation of the Council, exempts registered persons under the Sikkim Goods and Services Tax from furnishing the annual return for the financial year where their aggregate turnover for that year is up to the prescribed lower threshold, exercising the proviso to the filing provision and thereby removing the annual return filing obligation for qualifying small taxpayers.
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