Notification to make filing of annual return under section 44 (1) of HGST 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 under the HGST Act, 2017 - 94/GST-2 - Haryana SGST
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Optional annual return filing under HGST Act extended to small taxpayers who missed the due date, covering the subsequent financial year. The amendment makes filing of the annual return under section 44(1) optional for small taxpayers who missed the statutory due date and whose aggregate turnover is below the specified threshold, by revising the earlier notification's opening paragraph to include the additional financial year within the same relief.
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 under HGST Act extended to small taxpayers who missed the due date, covering the subsequent financial year.
The amendment makes filing of the annual return under section 44(1) optional for small taxpayers who missed the statutory due date and whose aggregate turnover is below the specified threshold, by revising the earlier notification's opening paragraph to include the additional financial year within the same relief.
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