Notification regarding annual return of dealers having turnover upto 2 crores - KA.NI-2-1557/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification No. KA.NI-2-1557/XI-9(47)/17-U.P. Act-1-2017-Order-(65)-2019, dated 15 November, 2019: NOTIFICATION KA.NI-2-1557/XI-9(47)/17-U.P. Act-1-2017-Order-(65)-2019 Lucknow : Dated : 15 November, 2019 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (hereinafter referred to as the said Act), the Governor, 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 Uttar Pradesh 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. By Order (Alok Sinha) Apar Mukhya Sachiv