Annual return filing exemption applies to registered persons with turnover up to the specified threshold for FY 2022-23. The annual return filing requirement under the Andhra Pradesh Goods and Services Tax Act, 2017 is relaxed for registered persons whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees. Acting under the first proviso to section 44 and on the recommendations of the Goods and Services Tax Council, the Chief Commissioner grants an exemption from filing the annual return for that financial year.
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.
Annual return filing exemption applies to registered persons with turnover up to the specified threshold for FY 2022-23.
The annual return filing requirement under the Andhra Pradesh Goods and Services Tax Act, 2017 is relaxed for registered persons whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees. Acting under the first proviso to section 44 and on the recommendations of the Goods and Services Tax Council, the Chief Commissioner grants an exemption from filing the annual return for that financial year.
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