Seeks to make filing of annual return under section 44 (1) of JGST 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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..... Notification No. 47/2019 State Tax S.O. No. 99 Dated-27th December, 2019 - In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financ .....

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