Notification 47/2019-Central Tax, dt. 09-10-2019
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 Rs 2 crores and who have not filed the said return before the due date.
Notification 47/2019 states the option made available for the small tax-payers regarding the furnishing of Annual Return in form 9 and 9(A).
