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        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.

        <h1>Exemption from annual return filing for small registered taxpayers removes the obligation to file the fiscal year return.</h1> Exemption from filing annual return is granted to registered persons whose aggregate turnover in any financial year does not exceed two crore rupees, effective for the financial year 2024-25 onwards. The Chief Commissioner, relying on the proviso to the annual return filing requirement and on the GST Council recommendation and Central Board notification, orders that such registered persons are relieved from submitting the annual return for that financial year.

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