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

Haryana Govt Amends HGST Act: Annual Returns Filing Optional for Small Taxpayers with Turnover Under 2 Crores for FY 2019-20.

The Haryana Government has issued a notification amending a previous directive regarding the filing of annual returns under section 44(1) of the HGST Act. For the financial year 2019-20, small taxpayers with an aggregate turnover of less than 2 crores, who have not filed their returns by the due date, are now given the option to make this filing optional. This amendment extends the provision initially applicable for the financial years 2017-18 and 2018-19 to include 2019-20. This decision is based on the recommendations of the Council and is executed under the authority of section 148 of the HGST Act, 2017.