Notify the registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return - 47/2019-State Tax - Delhi SGST
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Annual return compliance: registered persons below prescribed turnover threshold may opt to deem annual returns furnished for specified years. Notification designates registered persons below the prescribed aggregate turnover threshold who have not furnished the annual return by the due date as a class eligible to follow a special procedure to furnish the annual return, providing that such return shall be deemed to be furnished on the due date if it was not furnished before 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 compliance: registered persons below prescribed turnover threshold may opt to deem annual returns furnished for specified years.
Notification designates registered persons below the prescribed aggregate turnover threshold who have not furnished the annual return by the due date as a class eligible to follow a special procedure to furnish the annual return, providing that such return shall be deemed to be furnished on the due date if it was not furnished before that date.
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