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    <title>Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22</title>
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    <description>The Commissioner, on the recommendation of the Council, exempts registered persons under the Sikkim Goods and Services Tax from furnishing the annual return for the financial year where their aggregate turnover for that year is up to the prescribed lower threshold, exercising the proviso to the filing provision and thereby removing the annual return filing obligation for qualifying small taxpayers.</description>
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      <description>The Commissioner, on the recommendation of the Council, exempts registered persons under the Sikkim Goods and Services Tax from furnishing the annual return for the financial year where their aggregate turnover for that year is up to the prescribed lower threshold, exercising the proviso to the filing provision and thereby removing the annual return filing obligation for qualifying small taxpayers.</description>
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