Seeks to make filing of annual return under section 44 (1) of Goa Goods and Services Tax Act, 2017 for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date - 38/1/2017-Fin(R&C)(114) - Goa SGST
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Optional annual return filing for small taxpayers allows retrospective option and deeming of timely filing for specified years. Notification designates registered persons below the small taxpayer turnover threshold who failed to furnish the annual return before the due date to follow a special procedure for specified financial years, granting them the option to furnish the annual return; returns not furnished before the due date are deemed to have been furnished on the due date.
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.
Optional annual return filing for small taxpayers allows retrospective option and deeming of timely filing for specified years.
Notification designates registered persons below the small taxpayer turnover threshold who failed to furnish the annual return before the due date to follow a special procedure for specified financial years, granting them the option to furnish the annual return; returns not furnished before the due date are deemed to have been furnished on the due date.
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