Filling of annual return under section 44 (1) of APGST Act for the financial years 2017-18 and 2018-19 - option for small taxpayers whose aggregate turnover is less than rs. 2 crores and who have not filed the said return before the due date.

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..... S-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT 2017 (ACT No. 16 of 2017) - FILLING OF ANNUAL RETURN UNDER SECTION 44 (1) OF APGST ACT FOR THE FINANCIAL YEARS 2017-18 AND 2018-19 - OPTION FOR SMALL TAXPAYERS WHOSE AGGREGATE TURNOVER IS LESS THAN ₹ 2 CRORES AND WHO HAVE NOT FILED THE SAID RETURN BEFORE THE DUE DATE. [G.O.Ms.No.469, Revenue (Commercial Taxes-II), 21st November, 2019.] .....

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