GST Annual Return voluntary if Turnover is less than Rs 2 crores

Circular No. ES/166/2019-20                                                            14th October, 2019

To: Members of the Council

Sub.: GST Annual Return voluntary if Turnover is less than Rs 2 crores

Dear Member,

Vide Notification No. 47/2019 – Central Tax dated 9th October, 2019, CBIC seeks to make filing of annual return 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.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

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