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-State Tax - Maharashtra SGST
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Exemption from annual return filing for eligible small-turnover registrants under the section 44 proviso for the specified financial year. Exempts registered persons whose aggregate turnover in the specified financial year up to the stated threshold from filing the annual return under the first proviso to section 44, issued on the recommendations of the Council by the State Tax Commissioner as a notification relieving eligible small-turnover registrants from the statutory annual return filing obligation.
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 eligible small-turnover registrants under the section 44 proviso for the specified financial year.
Exempts registered persons whose aggregate turnover in the specified financial year up to the stated threshold from filing the annual return under the first proviso to section 44, issued on the recommendations of the Council by the State Tax Commissioner as a notification relieving eligible small-turnover registrants from the statutory annual return filing obligation.
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