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
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.