Small Businesses with Turnover Under Rs. 5 Crore Exempt from Audit and GSTR-9C for FY 2018-19 per Rule 80.

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....Annual return - Rule 80 of the Central Goods and Services Tax Rules, 2017 - Relaxation from filing of Audit and GSTR-9C for the FY 2018-19 where aggregate turnover does not exceed 5 crores....