Seeks to exempt the registered person whose aggregate turnover in the F.Y.2022-23 is up to two crore rupees from filing annual return for the said financial year. - 01/2023–C.T./GST - West Bengal SGST
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Annual return exemption for small registered persons: those below the prescribed turnover threshold need not file for FY2022 23. Exempts registered persons whose aggregate turnover in FY2022-23 is up to the specified threshold from filing the annual return for that year, under the proviso to the annual return provision of the West Bengal GST framework; the Commissioner, on the Council's recommendation and corresponding to a central notification, declares the exemption effective from 31st July, 2023.
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 registered persons: those below the prescribed turnover threshold need not file for FY2022 23.
Exempts registered persons whose aggregate turnover in FY2022-23 is up to the specified threshold from filing the annual return for that year, under the proviso to the annual return provision of the West Bengal GST framework; the Commissioner, on the Council's recommendation and corresponding to a central notification, declares the exemption effective from 31st July, 2023.
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