https://www.taxtmi.com/notifications?id=145679 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. en-us Wed, 17 Sep 2025 00:00:00 +0530 Thu, 21 May 2026 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145679 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. Notifications GST - States Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145679