Seeks to make filing of annual return under section 44 (1) of Karnataka Goods and Services Tax Act, 2017 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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....RETARIAT NOTIFICATION (20/2019) No. FD 47 CSL 2017, Bengaluru, dated: 16.10.2019 In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financ....