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 Rs. 2 crores and who have not filed the said return before the due date

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.... Commercial Tax Department 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) (....