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Notification to make filing of annual return under section 44 (1) of HGST 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 under the HGST Act, 2017
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.... DEPARTMENT Notification The 18th November, 2019 No.97/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not e....


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