Exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the financial year 2023-24 - F. No. 3240/CTD/GST/2024/2 - Puducherry SGST
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Annual return exemption for small registrants suspends the filing requirement for the specified financial year under GST. The Commissioner, under the first proviso to section 44 of the Puducherry GST Act, exempts registered persons whose aggregate turnover in FY 2023-24 is up to two crore rupees from filing the annual return for that financial year, creating a targeted waiver of the statutory filing obligation for eligible taxpayers for the specified 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.
Annual return exemption for small registrants suspends the filing requirement for the specified financial year under GST.
The Commissioner, under the first proviso to section 44 of the Puducherry GST Act, exempts registered persons whose aggregate turnover in FY 2023-24 is up to two crore rupees from filing the annual return for that financial year, creating a targeted waiver of the statutory filing obligation for eligible taxpayers for the specified year.
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