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of <h1>Andhra Pradesh exempts small taxpayers under Rs. 2 crores from filing annual GST return for FY 2019-20.</h1> The Government of Andhra Pradesh issued an amendment to Notification G.O.Ms.No.469, allowing small taxpayers with an annual turnover of less than Rs. 2 crores to opt out of filing the annual return under section 44(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, for the financial year 2019-20 if they have not filed by the due date. This amendment extends the optional filing provision, previously applicable for the financial years 2017-18 and 2018-19, to include 2019-20, based on recommendations from the Goods and Services Tax Council.
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