Taxpayers having turnover upto Rs 2Cr may voluntarily file annual return for FY 2019-20 as well

GST Notification 77/2020-Central Tax, dated 15.10.2020

The Central Government vide Notification No. 77/2020 – Central Tax dated 15-10-2020 has amended Notification No. 47/2019 – Central Tax, dated 09-10-2019 whereby the benefit of optional filing of annual return for registered persons whose aggregate turnover in a financial year does not exceed Rs 2 crore, has been extended for FY 2019-20 as well.

Mandeep Kulkarni

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