Seeks to make filing of annual return under section 44 (1) of SGST 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 SGST 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=131625 The notification permits a class of small registered persons who did not furnish the annual return under Section 44(1) before the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; if the return is not furnished before the due date it shall be deemed to have been furnished on the due date. en-us Wed, 09 Oct 2019 00:00:00 +0530 Wed, 11 Dec 2019 13:21:00 +0530 TaxTMI RSS Generator Seeks to make filing of annual return under section 44 (1) of SGST 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=131625 The notification permits a class of small registered persons who did not furnish the annual return under Section 44(1) before the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; if the return is not furnished before the due date it shall be deemed to have been furnished on the due date. Notifications GST - States Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131625