Regarding filing of annual return under section 44 (1) of RGST 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 - F.12(46)FD/Tax/2017-Pt-III-75 - Rajasthan SGST
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Annual return option for small taxpayers not filed by due date permits furnishing for specified years and deems them filed. Notification designates registered persons with limited aggregate turnover who did not furnish the annual return by the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure permitting them to furnish the annual return; returns furnished under that procedure shall be deemed to have been furnished on the due date if not furnished earlier.
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 taxpayers not filed by due date permits furnishing for specified years and deems them filed.
Notification designates registered persons with limited aggregate turnover who did not furnish the annual return by the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure permitting them to furnish the annual return; returns furnished under that procedure shall be deemed to have been furnished on the due date if not furnished earlier.
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