Seeks to make filing of annual return under section 44 (1) of Odisha 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

Seeks to make filing of annual return under section 44 (1) of Odisha 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 https://www.taxtmi.com/notifications?id=131237 Registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub-section (1) of Section 44 before the due date are notified as a class for financial years 2017-18 and 2018-19, and may opt to furnish that annual return under sub-section (1) of Section 44 read with sub-rule (1) of rule 80; if the return has not been furnished before the due date it shall be deemed to have been furnished on the due date. en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 15:02:00 +0530 TaxTMI RSS Generator Seeks to make filing of annual return under section 44 (1) of Odisha 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 https://www.taxtmi.com/notifications?id=131237 Registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub-section (1) of Section 44 before the due date are notified as a class for financial years 2017-18 and 2018-19, and may opt to furnish that annual return under sub-section (1) of Section 44 read with sub-rule (1) of rule 80; if the return has not been furnished before the due date it shall be deemed to have been furnished on the due date. Notifications GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131237