Seeks to make filing of annual return under section 44 (1) of JGST Act 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 JGST Act 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=131858 Eligible registered persons with aggregate turnover not exceeding the specified threshold who had not furnished the annual return under section 44(1) read with rule 80(1) before the due date are permitted to follow a special procedure to optionally furnish the annual return for the identified financial years; returns not furnished before the due date shall be deemed to have been furnished on the due date, and the notification is effective retrospectively from the stated effective date. en-us Fri, 27 Dec 2019 00:00:00 +0530 Sat, 04 Jan 2020 17:39:00 +0530 TaxTMI RSS Generator Seeks to make filing of annual return under section 44 (1) of JGST Act 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=131858 Eligible registered persons with aggregate turnover not exceeding the specified threshold who had not furnished the annual return under section 44(1) read with rule 80(1) before the due date are permitted to follow a special procedure to optionally furnish the annual return for the identified financial years; returns not furnished before the due date shall be deemed to have been furnished on the due date, and the notification is effective retrospectively from the stated effective date. Notifications GST - States Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131858