Annual return filing exemption for small GST taxpayers with turnover up to two crore rupees under Assam SGST rules. Exemption from filing the annual return is granted to a registered person whose aggregate turnover in a financial year is up to two crore rupees, with effect from the financial year 2024-25 onwards, under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017. The exemption operates for registered persons meeting the specified turnover threshold and applies to the annual return for the relevant financial year, reflecting a turnover-based relaxation in return-filing compliance under the Assam SGST framework.
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 for small GST taxpayers with turnover up to two crore rupees under Assam SGST rules.
Exemption from filing the annual return is granted to a registered person whose aggregate turnover in a financial year is up to two crore rupees, with effect from the financial year 2024-25 onwards, under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017. The exemption operates for registered persons meeting the specified turnover threshold and applies to the annual return for the relevant financial year, reflecting a turnover-based relaxation in return-filing compliance under the Assam SGST framework.
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