GST annual return exemption applies to registered persons with turnover up to two crore rupees for the relevant financial year. Registered persons under the Chhattisgarh Goods and Services Tax regime with aggregate turnover 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 Chhattisgarh Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies where the turnover threshold is satisfied.
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 exemption applies to registered persons with turnover up to two crore rupees for the relevant financial year.
Registered persons under the Chhattisgarh Goods and Services Tax regime with aggregate turnover 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 Chhattisgarh Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies where the turnover threshold is satisfied.
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