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of <h1>Maharashtra GST Act: Small taxpayers under 2 crore turnover can skip annual return filing for 2017-18, 2018-19.</h1> The Government of Maharashtra, under the Maharashtra Goods and Services Tax Act, 2017, has issued a notification allowing small taxpayers with an aggregate turnover of less than 2 crores for the financial years 2017-18 and 2018-19 to opt out of filing the annual return under section 44 (1). This applies to those who have not submitted the return by the due date. The return will be considered furnished on the due date if not filed earlier. This measure is intended to simplify compliance for small taxpayers.
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