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        Case ID :
        GST - States

        Seeks to exempt the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees from filing annual return for the said financial year - 02/2024–C.T./GST - West Bengal SGST

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        Exemption from annual return filing for small registered persons alters GST compliance obligations for the 2023-24 year. Exempts registered persons with aggregate turnover up to two crore rupees in financial year 2023-24 from filing the annual return for that year, under the Commissioner's notification issued on the Council's recommendation, effective from 10 July 2024.
                          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 small registered persons alters GST compliance obligations for the 2023-24 year.

                                Exempts registered persons with aggregate turnover up to two crore rupees in financial year 2023-24 from filing the annual return for that year, under the Commissioner's notification issued on the Council's recommendation, effective from 10 July 2024.


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