Annual return filing exemption for taxpayers with turnover up to two crore rupees under Andhra Pradesh GST from 2024-25 onwards. Registered persons under the Andhra Pradesh Goods and Services Tax regime with aggregate turnover in any financial year up to two crore rupees are exempted from filing the annual return for the financial year 2024-25 onwards. The exemption is issued under the first proviso to section 44(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and operates as a turnover-based filing relaxation.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing exemption for taxpayers with turnover up to two crore rupees under Andhra Pradesh GST from 2024-25 onwards.
Registered persons under the Andhra Pradesh Goods and Services Tax regime with aggregate turnover in any financial year up to two crore rupees are exempted from filing the annual return for the financial year 2024-25 onwards. The exemption is issued under the first proviso to section 44(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and operates as a turnover-based filing relaxation.
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