Notification regarding annual return of dealers having turnover upto 2 crores

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..... In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act), the Government of Kerala, 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-s .....

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..... ntended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala, have decided to make filing of annual return under sub-section (1) of section 44 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) for the financial years 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than rupees 2 c .....

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