Annual return option for small dealers: special procedure permits late filing for specified financial years with deeming provision. Registered persons whose aggregate turnover does not exceed the small-dealer threshold and who did not furnish the annual return by the due date are designated as a class eligible to follow a special procedure and have the option to furnish the annual return for financial years 2017-18 and 2018-19; where such returns were not furnished before the due date they shall be deemed to be 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.
Annual return option for small dealers: special procedure permits late filing for specified financial years with deeming provision.
Registered persons whose aggregate turnover does not exceed the small-dealer threshold and who did not furnish the annual return by the due date are designated as a class eligible to follow a special procedure and have the option to furnish the annual return for financial years 2017-18 and 2018-19; where such returns were not furnished before the due date they shall be deemed to be furnished on the due date.
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