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 - 51/2023-GST - Assam SGST
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Annual return exemption for registered persons below turnover threshold under Assam GST for financial year 2022-23. Registered persons with aggregate turnover not exceeding a specified turnover threshold are exempted from the annual return filing obligation for the relevant financial year by virtue of a statutory proviso to the filing requirement; the notification fixes a deemed issuance date and is promulgated by the Principal Commissioner of State Tax pursuant to the administrative recommendation process.
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 registered persons below turnover threshold under Assam GST for financial year 2022-23.
Registered persons with aggregate turnover not exceeding a specified turnover threshold are exempted from the annual return filing obligation for the relevant financial year by virtue of a statutory proviso to the filing requirement; the notification fixes a deemed issuance date and is promulgated by the Principal Commissioner of State Tax pursuant to the administrative recommendation process.
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