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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..... (COMMERCIAL TAXES-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. .....

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..... f financial years 2017-18 and 2018-19, follow the special procedure such 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. .....

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