Exemption from filing annual return for the said financial year to registered person whose aggregate turnover in the financial year 2024-25 is up to two crore rupees - 01/2025 - Jammu and Kashmir SGST
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Registered persons with aggregate turnover up to two crore rupees are exempt from filing the annual GST return for 2024-25 onwards. Exempts registered persons from filing the annual GST return for the financial year 2024-25 onwards where the registered person's aggregate turnover in the financial year does not exceed two crore rupees, issued by the Commissioner under the first proviso to section 44(1) of the Jammu and Kashmir GST Act, 2017 on Council recommendation.
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.
Registered persons with aggregate turnover up to two crore rupees are exempt from filing the annual GST return for 2024-25 onwards.
Exempts registered persons from filing the annual GST return for the financial year 2024-25 onwards where the registered person's aggregate turnover in the financial year does not exceed two crore rupees, issued by the Commissioner under the first proviso to section 44(1) of the Jammu and Kashmir GST Act, 2017 on Council recommendation.
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