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        Case ID :
        GST - States

        Exemption from filing annual return for the said financial year to registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees - 32/2023-State Tax - Himachal Pradesh SGST

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        Exemption from annual return filing grants relief to registered persons with low turnover for specified financial year. The notification exempts registered persons from filing the annual return for the specified financial year where their aggregate turnover in that year does not exceed the stated threshold, invoking the statutory proviso to the annual return requirement and formalizing the exemption through a state tax notification.
                          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 filing grants relief to registered persons with low turnover for specified financial year.

                                The notification exempts registered persons from filing the annual return for the specified financial year where their aggregate turnover in that year does not exceed the stated threshold, invoking the statutory proviso to the annual return requirement and formalizing the exemption through a state tax notification.


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