Notification to make filing of annual return under section 44 (1) of HGST Act for F.Y. 2019-20 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 under the HGST Act, 2017

Notification to make filing of annual return under section 44 (1) of HGST Act for F.Y. 2019-20 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 under the HGST Act, 2017 https://www.taxtmi.com/notifications?id=134563 The amendment makes filing of the annual return under section 44(1) optional for small taxpayers who missed the statutory due date and whose aggregate turnover is below the specified threshold, by revising the earlier notification's opening paragraph to include the additional financial year within the same relief. en-us Tue, 17 Nov 2020 00:00:00 +0530 Wed, 18 Nov 2020 18:16:00 +0530 TaxTMI RSS Generator Notification to make filing of annual return under section 44 (1) of HGST Act for F.Y. 2019-20 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 under the HGST Act, 2017 https://www.taxtmi.com/notifications?id=134563 The amendment makes filing of the annual return under section 44(1) optional for small taxpayers who missed the statutory due date and whose aggregate turnover is below the specified threshold, by revising the earlier notification's opening paragraph to include the additional financial year within the same relief. Notifications GST - States Tue, 17 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134563