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Seeks to make filing of annual return under section 44 (1) of BGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than 2 crores and who have not filed the said return before the due date

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....ed 14th October 2019- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Governor of Bihar, 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 not furnished the annual return....

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Seeks to make filing of annual return under section 44 (1) of BGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than 2 crores and who have not filed the said return before the due date