Odisha Amends GST Rule: Annual Return Filing Optional for Small Taxpayers (Turnover < 2 Crore) for FY 2019-20.

The Government of Odisha has amended its previous notification to make the filing of the annual return under section 44(1) of the Odisha Goods and Services Tax Act for the financial year 2019-20 optional for small taxpayers. This applies to those whose aggregate turnover is less than 2 crore and who have not filed the return before the due date. This amendment extends the optional filing provision, previously applicable to the financial years 2017-18 and 2018-19, to include the financial year 2019-20. This decision follows recommendations from the Goods and Services Tax Council.

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