Notification under first proviso to section 44 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 under the HGST Act, 2017 - 45/GST-2 - Haryana SGST
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Exemption from annual return: registered persons below prescribed turnover threshold relieved from filing annual return for FY 2022-23. A statutory exemption relieves registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed turnover threshold from filing the annual return under the Haryana Goods and Services Tax framework; the Commissioner of State Tax, on the Council's recommendation, issued an administrative notification granting this exemption for that financial year.
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.
Exemption from annual return: registered persons below prescribed turnover threshold relieved from filing annual return for FY 2022-23.
A statutory exemption relieves registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed turnover threshold from filing the annual return under the Haryana Goods and Services Tax framework; the Commissioner of State Tax, on the Council's recommendation, issued an administrative notification granting this exemption for that financial year.
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