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    <title>Seeks to make filing of annual return under section 44 (1) of Goa Goods and Services Tax Act, 2017 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</title>
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    <description>Notification designates registered persons below the small taxpayer turnover threshold who failed to furnish the annual return before the due date to follow a special procedure for specified financial years, granting them the option to furnish the annual return; returns not furnished before the due date are deemed to have been furnished on the due date.</description>
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      <description>Notification designates registered persons below the small taxpayer turnover threshold who failed to furnish the annual return before the due date to follow a special procedure for specified financial years, granting them the option to furnish the annual return; returns not furnished before the due date are deemed to have been furnished on the due date.</description>
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