Seeks to make filing of annual return under section 44 (1) of WBGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date (amendment of notification No. 1729-F.T. dated 16.10.2019) - 865-F.T. - West Bengal SGST
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Optional annual return filing extended for small taxpayers for financial year 2019-20 who missed the due date. Extends optional treatment of annual return filing under the WBGST framework to include financial year 2019-20 for small taxpayers whose aggregate turnover is below the prescribed threshold and who did not file the return by the due date, amending Notification No. 1729-F.T. to list 2017-18, 2018-19 and 2019-20 and making the amendment effective from 15 October 2020.
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 extended for small taxpayers for financial year 2019-20 who missed the due date.
Extends optional treatment of annual return filing under the WBGST framework to include financial year 2019-20 for small taxpayers whose aggregate turnover is below the prescribed threshold and who did not file the return by the due date, amending Notification No. 1729-F.T. to list 2017-18, 2018-19 and 2019-20 and making the amendment effective from 15 October 2020.
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