Filing of annual return for the Financial Years 2017-2018 and 2018-2019 optional for small taxpayers with aggregate turnover less than ₹ 2 crores - G.O. (Ms) No. 162 - Tamil Nadu SGST
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Optional annual return filing for small taxpayers permits late filing for specified past years and deems returns filed. Small taxpayers below the specified aggregate turnover threshold who did not furnish the annual return before the due date are allowed an optional special procedure to furnish the annual return for the specified past financial years, and such returns shall be deemed to have been furnished on the due date if not furnished earlier.
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 permits late filing for specified past years and deems returns filed.
Small taxpayers below the specified aggregate turnover threshold who did not furnish the annual return before the due date are allowed an optional special procedure to furnish the annual return for the specified past financial years, and such returns shall be deemed to have been furnished on the due date if not furnished earlier.
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