Seeks to exempt in respect of filing of annual return for the financial year 2024-25 onwards, the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return for the said financial year. - 07/2025–C.T./GST - West Bengal SGST
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GST annual return filing: exemption for registered persons with aggregate turnover up to two crore rupees. Exempts registered persons from filing the annual return where their aggregate turnover in any financial year is up to two crore rupees, applicable for the financial year 2024 25 onwards under the West Bengal GST notification issued by the Commissioner of State Tax.
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.
GST annual return filing: exemption for registered persons with aggregate turnover up to two crore rupees.
Exempts registered persons from filing the annual return where their aggregate turnover in any financial year is up to two crore rupees, applicable for the financial year 2024 25 onwards under the West Bengal GST notification issued by the Commissioner of State Tax.
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