Seeks to make filing of annual return under section 44 (1) of CGGST 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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....rtment Mantralaya, Mahanadi Bhawan, Naya Raipur, Atal Nagar, District-Raipur Notification No. 47/2019-State Tax Naya Raipur, Atal Nagar, dated : 09.10.2019 No. F-10-41/2019/CT/V(103) - In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act. 2017 (7 of 2017) (hereinafter referred to as the said Act). the State Government, on the recommendations of th....