Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. - 14/2024 - Central GST (CGST)
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Exemption from annual return filing granted for small-turnover registered persons based on Commissioner authority and Council recommendation. Exemption from filing an annual return is provided for registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed turnover threshold, issued by the Commissioner under the statutory proviso on the recommendation of the GST Council, relieving qualifying registered persons of the annual return filing requirement for that period.
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 granted for small-turnover registered persons based on Commissioner authority and Council recommendation.
Exemption from filing an annual return is provided for registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed turnover threshold, issued by the Commissioner under the statutory proviso on the recommendation of the GST Council, relieving qualifying registered persons of the annual return filing requirement for that period.
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