Seeks to make filing of annual return under section 44 (1) of CGGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date

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..... hattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur, Atal Nagar, District-Raipur Notification No. 4 7 /2019-State Tax Naya Raipur, Atal Nagar, d .....

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..... ch that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules; Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date. By order and in the name of the Governor of .....

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