Seeks to make filing of annual return under section 44 (1) of SGST Act 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 - ERTS (T) 4/2019/452 - 47/2019 - State Tax - Meghalaya SGST
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Optional annual return filing for eligible small taxpayers, with a special procedure and deemed-filing on the due date. The notification permits a class of small registered persons who did not furnish the annual return under Section 44(1) before the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; if the return is not furnished before the due date it shall be 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 eligible small taxpayers, with a special procedure and deemed-filing on the due date.
The notification permits a class of small registered persons who did not furnish the annual return under Section 44(1) before the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; if the return is not furnished before the due date it shall be deemed to have been furnished on the due date.
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