Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2022-23 - 32/2023-State Tax - Gujarat SGST
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Exemption from annual GST return for small registered taxpayers below the prescribed turnover threshold for the relevant financial year. The Chief Commissioner of State Tax, Gujarat, exempts registered persons whose aggregate turnover in the specified financial year is up to the prescribed threshold from the requirement to file the annual return under the Gujarat Goods and Services Tax Act, acting under the first proviso to section 44 and on the GST 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.
Exemption from annual GST return for small registered taxpayers below the prescribed turnover threshold for the relevant financial year.
The Chief Commissioner of State Tax, Gujarat, exempts registered persons whose aggregate turnover in the specified financial year is up to the prescribed threshold from the requirement to file the annual return under the Gujarat Goods and Services Tax Act, acting under the first proviso to section 44 and on the GST Council's recommendation.
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