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. - GST/2024-25/F. No. 509/71/State Tax - Uttar Pradesh SGST
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Annual return filing exemption granted for registered persons with turnover up to two crore rupees in FY 2023-24. Registered persons whose aggregate turnover in financial year 2023-24 is upto two crore rupees are exempted from filing the annual return for that year under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued by the Commissioner on the recommendations of the Council and is deemed to have come into force on 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.
Annual return filing exemption granted for registered persons with turnover up to two crore rupees in FY 2023-24.
Registered persons whose aggregate turnover in financial year 2023-24 is upto two crore rupees are exempted from filing the annual return for that year under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued by the Commissioner on the recommendations of the Council and is deemed to have come into force on 10 July 2024.
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