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    <title>Notification to make filing of annual return under section 44 (1) of HGST 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 under the HGST Act, 2017</title>
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    <description>Notification allows registered persons whose aggregate turnover does not exceed the small taxpayer threshold and who did not furnish the annual return under section 44(1) read with sub rule (1) of rule 80 before the due date, to follow a special procedure and opt to furnish the annual return for financial years 2017-18 and 2018-19; such returns shall be deemed to have been furnished on the due date if not filed earlier.</description>
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    <pubDate>Mon, 18 Nov 2019 00:00:00 +0530</pubDate>
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      <title>Notification to make filing of annual return under section 44 (1) of HGST 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 under the HGST Act, 2017</title>
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      <description>Notification allows registered persons whose aggregate turnover does not exceed the small taxpayer threshold and who did not furnish the annual return under section 44(1) read with sub rule (1) of rule 80 before the due date, to follow a special procedure and opt to furnish the annual return for financial years 2017-18 and 2018-19; such returns shall be deemed to have been furnished on the due date if not filed earlier.</description>
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