Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 up to 2 crore from filing annual return - CT/LEG/GST-NT/12/17/676 - Nagaland SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption from annual return for registered persons below the turnover threshold removes the filing obligation for the specified year. Exempts registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed two crore threshold from filing the annual return, under the authority of the first proviso to section 44 of the Nagaland GST Act, issued by the Commissioner on the Council's recommendation and limited in scope to 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 for registered persons below the turnover threshold removes the filing obligation for the specified year.
Exempts registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed two crore threshold from filing the annual return, under the authority of the first proviso to section 44 of the Nagaland GST Act, issued by the Commissioner on the Council's recommendation and limited in scope to that financial year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
