Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs. 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 CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs. 2 crores and who have not filed the said return before the due date https://www.taxtmi.com/notifications?id=131197 Notification under section 148 designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date as eligible, for financial years 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 be furnished on the due date if not furnished earlier, effective from 9 October 2019. en-us Wed, 16 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 18:12:00 +0530 TaxTMI RSS Generator Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs. 2 crores and who have not filed the said return before the due date https://www.taxtmi.com/notifications?id=131197 Notification under section 148 designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date as eligible, for financial years 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 be furnished on the due date if not furnished earlier, effective from 9 October 2019. Notifications GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131197