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    <title>Notification to make filing of annual return under section 44 (1) of RGST Act for financial year 2019-20 optional for small taxpayers whose aggregate turnover is less than 2 Crores and who have not filed the said return before the due date</title>
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    <description>Filing of the annual return under section 44(1) of the Rajasthan GST Act is made optional for small taxpayers with aggregate turnover under two crores who did not file before the due date; the amendment substitutes the opening paragraph of the earlier notification to extend coverage to the financial year 2019-20 and is issued under section 148 on the Council&#039;s recommendation.</description>
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