Clarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019

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....November, 2019 Circular No. 42/2019-GST(State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019 - regarding. The Department of Revenue, Central Board of Indirect T....