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Option to file / not file FORM GSTR-9 for registered person whose turnover is less than two crore rupees – As a class of Registered person under section 148 of the TGST Act, 2017

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Full Text of the Document

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.... the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State Government, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read....