Exemption from filing annual GST returns for small taxpayers reduces compliance obligations for eligible registrants. Exemption from filing annual GST return is granted for registered persons whose aggregate turnover in any financial year is up to two crore rupees; the exemption applies for the annual return relating to the financial year 2024-25 and onwards and is issued by the Commissioner under the first proviso to sub-section (1) of section 44 of the Bihar Goods and Services Tax Act, 2017 on the recommendations of the 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.
Exemption from filing annual GST returns for small taxpayers reduces compliance obligations for eligible registrants.
Exemption from filing annual GST return is granted for registered persons whose aggregate turnover in any financial year is up to two crore rupees; the exemption applies for the annual return relating to the financial year 2024-25 and onwards and is issued by the Commissioner under the first proviso to sub-section (1) of section 44 of the Bihar Goods and Services Tax Act, 2017 on the recommendations of the Council.
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