Seeks to make filing of annual return under section 44 (1) of BGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than 2 crores and who have not filed the said return before the due date

Seeks to make filing of annual return under section 44 (1) of BGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than 2 crores and who have not filed the said return before the due date https://www.taxtmi.com/notifications?id=131143 Makes filing of the annual return under section 44(1) optional for registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date, enabling them to follow a special procedure to opt to furnish the return; provides that such returns shall be deemed to be furnished on the due date if not filed earlier. en-us Mon, 14 Oct 2019 00:00:00 +0530 Tue, 15 Oct 2019 11:59:00 +0530 TaxTMI RSS Generator Seeks to make filing of annual return under section 44 (1) of BGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than 2 crores and who have not filed the said return before the due date https://www.taxtmi.com/notifications?id=131143 Makes filing of the annual return under section 44(1) optional for registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date, enabling them to follow a special procedure to opt to furnish the return; provides that such returns shall be deemed to be furnished on the due date if not filed earlier. Notifications GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131143