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        Case ID :
        GST - States

        Exemption from Filing GST Annual Return for Taxpayers with Turnover up to ₹ 2 Crore for the FY 2024-25 - 15/2025 – State Tax - Jharkhand SGST

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        Exemption from filing GST annual return for registered persons with turnover up to two crore rupees. Exempts registered persons with aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, under the first proviso to section 44(1) of the Jharkhand GST Act, 2017, effective from 17th September, 2025.
                          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 GST annual return for registered persons with turnover up to two crore rupees.

                                Exempts registered persons with aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, under the first proviso to section 44(1) of the Jharkhand GST Act, 2017, effective from 17th September, 2025.


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