Filing of annual return for F.Y. 2017-18 and 2018-19 optional for taxpayers having aggregate turnover less than 2 crores and not filed the said return before due date.

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....ate Tax No.(GHN-99)GST-2019/S.148(23)TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have ....