Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date.

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..... ue Central Board of Indirect Taxes and Customs Notification No. 47/2019 Central Tax New Delhi, the 9th October, 2019 G.S.R. 770 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies those .....

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..... ore the due date. [F. No. 20/06/07/2019-GST] (Ruchi Bisht) Under Secretary to the Government of India ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 77/2020 Central Tax dated 15-10-2020 before it was read as financial years 2017-18 and 2018-19 - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia. .....

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