Seeks to make filing of annual return under section 44 (1) of MGST 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 MGST 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=131910 Notification designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub section (1) of section 44 read with rule 80(1) before the due date as a class eligible to follow a special procedure for the specified financial years, granting them the option to furnish the annual return for those years; if not furnished before the due date, the return shall be deemed to have been furnished on the due date. en-us Wed, 01 Jan 2020 00:00:00 +0530 Tue, 14 Jan 2020 18:33:00 +0530 TaxTMI RSS Generator Seeks to make filing of annual return under section 44 (1) of MGST 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=131910 Notification designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub section (1) of section 44 read with rule 80(1) before the due date as a class eligible to follow a special procedure for the specified financial years, granting them the option to furnish the annual return for those years; if not furnished before the due date, the return shall be deemed to have been furnished on the due date. Notifications GST - States Wed, 01 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131910