Notification No. 47/2019 – Central Tax dated 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)
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 47/2019 – Central Tax G.S.R……(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 […]