Notify the registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return - 47/2019-State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 47/2019-State Tax Delhi, the 24th December, 2019 No. F.3 (98)/Fin (Rev-I)/2019-20/DS-VI/634 .-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, 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 Delhi 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 come into force with effect from the 9th October, 2019. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy.-VI (Finance)