Filing of annual return for F.Y. 2017-18 and 2018-19 optional for taxpayers having aggregate turnover less than ₹ 2 crores and not filed the said return before due date. - 47/2019-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 10th October, 2019. Notification No. 47/2019-State Tax No.(GHN-99)GST-2019/S.148(23)TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat, 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 with sub-rule (1) of rule 80 of the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules: Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date. 2. This notification shall be deemed to have come into force with effect from 9th day of October,2019. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.