Andhra Pradesh Goods and Services Tax Act, 2017–Exempt the taxpayers having Annual Aggregate Turn Over upto ₹ 2 Crores from the requirement of furnishing annual return for FY 2020-21 - 12039/67/2021 - Andhra Pradesh SGST

PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX ANDHRA PRADESH, EDUPUGALLU, VIJAYAWADA. PRESENT:-Sri Ravi Shankar Narayan,I.R.S. CCST.Ref.Computer No.1529492 File No.REV03-12039/67/2021-CCT Sub:-Andhra Pradesh Goods and Services Tax Act, 2017 Exempt the taxpayers having Annual Aggregate Turn Over upto ₹ 2 Crores from the requirement of furnishing annual return for FY 2020-21 Reg. Ref:- From the Government of India , Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Notification No.31/2021-Central Tax, dated 30-7-2021. **** ORDER In exercise of the powers conferred by the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Chief Commissioner of State Tax, on the recommendations of the Goods and Services Tax Council, hereby exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year. 2. This notification shall come into force from the 1st day of August, 2021. Ravi Shankar Narayan