Exemption from annual GST return: registered taxpayers below the turnover threshold are relieved of the filing obligation. Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover in any financial year does not exceed the specified threshold, relieving them from the obligation to file the annual return for that year. The exemption is exercised under the first proviso to sub section (1) of Section 44 of the Goods and Services Tax Act, on the recommendation of the GST Council, and is effected by the Commissioner's notification for the financial year 2024 25 onwards.
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 GST return: registered taxpayers below the turnover threshold are relieved of the filing obligation.
Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover in any financial year does not exceed the specified threshold, relieving them from the obligation to file the annual return for that year. The exemption is exercised under the first proviso to sub section (1) of Section 44 of the Goods and Services Tax Act, on the recommendation of the GST Council, and is effected by the Commissioner's notification for the financial year 2024 25 onwards.
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