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    <title>Regarding filing of annual return under section 44 (1) of RGST 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</title>
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    <description>Notification designates registered persons with limited aggregate turnover who did not furnish the annual return by the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure permitting them to furnish the annual return; returns furnished under that procedure shall be deemed to have been furnished on the due date if not furnished earlier.</description>
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      <description>Notification designates registered persons with limited aggregate turnover who did not furnish the annual return by the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure permitting them to furnish the annual return; returns furnished under that procedure shall be deemed to have been furnished on the due date if not furnished earlier.</description>
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