Seeks to exempt the registered person whose aggregate turnover in the financial year 2023-24 is upto two crore rupees, from filing annual return for the said financial year - CT/GST-14/2017/350 - Assam SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Annual return exemption under Assam GST for registered persons with turnover up to two crore rupees in 2023-24. Registered persons under the Assam Goods and Services Tax framework whose aggregate turnover in financial year 2023-24 is up to two crore rupees are exempted from filing the annual return for that financial year. The exemption is issued under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies specifically to the stated turnover threshold.
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 exemption under Assam GST for registered persons with turnover up to two crore rupees in 2023-24.
Registered persons under the Assam Goods and Services Tax framework whose aggregate turnover in financial year 2023-24 is up to two crore rupees are exempted from filing the annual return for that financial year. The exemption is issued under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies specifically to the stated turnover threshold.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
