Annual return procedure for dealers with lower turnover allows optional filing and deeming of timely submission. Registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date are placed in a special category for the financial years 2017-18 and 2018-19. They are given the option to furnish the annual return under the prescribed statutory procedure. If the return is not furnished before the due date, it is deemed furnished on that 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 procedure for dealers with lower turnover allows optional filing and deeming of timely submission.
Registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date are placed in a special category for the financial years 2017-18 and 2018-19. They are given the option to furnish the annual return under the prescribed statutory procedure. If the return is not furnished before the due date, it is deemed furnished on that date.
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