Seeks to amend Notification No. 47/2019 – Central Tax dated the 9th October, 2019 - filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 is optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date - 77/2020 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 77/2020 Central Tax New Delhi, the 15th October, 2020 G.S.R. 637(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 makes the following amendment in the notification of Government of India in the Ministry of Finance, (Department of Revenue), No. 47/2019 Central Tax dated the 9th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 770(E), dated the 9th October, 2019 , namely: - In the said notification in the opening paragraph, for the words and figures financial years 2017-18 and 2018-19 , the words and figures financial years 2017-18, 2018-19 and 2019-20 shall be substituted. [F. No. CBEC-20/06/09/2019-GST] PRAMOD KUMAR, Director Note: The principal notification No. 47/2019 Central Tax, dated the 9th October, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 770(E), dated the 9 th October, 2019.