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 No. 47/2019-Central Tax Dated : 9th October, 2019

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 47/2019 – Central Tax

New Delhi, the 9th October, 2019

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 the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with  ll be deemed to be furnished on the due date if it has not been furnished before the due date.

[F. No. 20/06/07/2019-GST]

(Ruchi Bisht)

Under Secretary to the Government of India

Other Central GST Notifications Issued by CBIC on 09th October 2019-

Restriction on ITC in case of diffrence’ GTR 3B is a Return: CBIC notifies Notification No. 49/2019-Central Tax 09/10/2019
Extended due date of Form GSTR-1, GSTR-7 & GSTR-3B for J&K Notification No. 48/2019-Central Tax 09/10/2019
FORM GSTR-1 Due date if aggregate turnover exceeds Rs. 1.5 crore Notification No. 46/2019-Central Tax 09/10/2019
Due date of FORM GSTR-1 if aggregate turnover is up to Rs. 1.5 crore Notification No. 45/2019-Central Tax 09/10/2019
Due date of FORM GSTR-3B for October, 2019 to March, 2020 Notification No. 44/2019-Central Tax 09/10/2019

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