APGST Act, 2017- To exempt the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from fling annual return for the said financial year - REV03-12039(31)/371/2024-COMM - Andhra Pradesh SGST
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Annual return filing exemption applies to registered persons with turnover up to the specified threshold for the financial year 2023-24. Exemption from filing the annual return is granted to registered persons whose aggregate turnover in the financial year 2023-24 is up to two crore rupees under the Andhra Pradesh Goods and Services Tax Act, 2017. The exemption is issued by the Chief Commissioner in exercise of the power under the first proviso to section 44, acting on the recommendations of the Goods and Services Tax Council.
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 filing exemption applies to registered persons with turnover up to the specified threshold for the financial year 2023-24.
Exemption from filing the annual return is granted to registered persons whose aggregate turnover in the financial year 2023-24 is up to two crore rupees under the Andhra Pradesh Goods and Services Tax Act, 2017. The exemption is issued by the Chief Commissioner in exercise of the power under the first proviso to section 44, acting on the recommendations of the Goods and Services Tax Council.
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