Optional annual return filing extended to include the additional financial year, expanding eligibility for optional filing relief. The notification amends a prior state GST notification by substituting the opening paragraph's listed financial years so that the optional annual return filing provision explicitly covers financial years 2017-18, 2018-19 and 2019-20, extending the optional filing relief to the additional year through a textual substitution in the cited notification.
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 to include the additional financial year, expanding eligibility for optional filing relief.
The notification amends a prior state GST notification by substituting the opening paragraph's listed financial years so that the optional annual return filing provision explicitly covers financial years 2017-18, 2018-19 and 2019-20, extending the optional filing relief to the additional year through a textual substitution in the cited notification.
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