Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year. - 32/2023-State Tax - Maharashtra SGST
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Annual return exemption for small registered persons relieves eligible taxpayers from filing for the specified financial year. Exempts registered persons whose aggregate turnover in the relevant financial year does not exceed two crore rupees from the requirement to file the annual return for that financial year, under the authority of the first proviso to section 44 of the Maharashtra Goods and Services Tax Act, 2017, by Commissioner's notification issued on the Council's recommendation.
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 relieves eligible taxpayers from filing for the specified financial year.
Exempts registered persons whose aggregate turnover in the relevant financial year does not exceed two crore rupees from the requirement to file the annual return for that financial year, under the authority of the first proviso to section 44 of the Maharashtra Goods and Services Tax Act, 2017, by Commissioner's notification issued on the Council's recommendation.
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