Optional annual return filing for small taxpayers under GST allows deferred submission with deemed filing effect. Notification permits registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub section (1) of section 44 read with rule 80(1) for 2017 18 and 2018 19 to follow a special procedure and have the option to furnish the annual return; such return shall be deemed to have been furnished on the due date if not filed before that date.
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 for small taxpayers under GST allows deferred submission with deemed filing effect.
Notification permits registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub section (1) of section 44 read with rule 80(1) for 2017 18 and 2018 19 to follow a special procedure and have the option to furnish the annual return; such return shall be deemed to have been furnished on the due date if not filed before that date.
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