Exemption from annual return filing for registered persons with limited turnover applies to the specified financial year in J&K. Exemption from annual return filing is granted to registered persons in Jammu and Kashmir whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, by Notification S.O. No. 88 dated August 23, 2023 issued under the first proviso to the Jammu and Kashmir Goods and Services Tax Act, 2017, thereby removing the obligation to file the annual GST return for eligible registered persons for that 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 filing for registered persons with limited turnover applies to the specified financial year in J&K.
Exemption from annual return filing is granted to registered persons in Jammu and Kashmir whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, by Notification S.O. No. 88 dated August 23, 2023 issued under the first proviso to the Jammu and Kashmir Goods and Services Tax Act, 2017, thereby removing the obligation to file the annual GST return for eligible registered persons for that year.
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