Seeks to amend Notification No. 47/2019 – Central Tax dated the 9th October, 2019 - filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 is 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 amend Notification No. 47/2019 – Central Tax dated the 9th October, 2019 - filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 is 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=134361 The notification amends Notification No. 47/2019 by adding the financial year 2019-20, thereby extending the optional applicability of filing the annual return under section 44(1) of the CGST Act to include that additional year for small taxpayers who had not filed before the due date and who meet the aggregate turnover criterion. en-us Thu, 15 Oct 2020 00:00:00 +0530 Mon, 28 Dec 2020 19:27:00 +0530 TaxTMI RSS Generator Seeks to amend Notification No. 47/2019 – Central Tax dated the 9th October, 2019 - filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 is 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=134361 The notification amends Notification No. 47/2019 by adding the financial year 2019-20, thereby extending the optional applicability of filing the annual return under section 44(1) of the CGST Act to include that additional year for small taxpayers who had not filed before the due date and who meet the aggregate turnover criterion. Notifications GST Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134361