Seeks to amend Notification No. 47/2019 – Central Tax dated the 9th October, 2019 - filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 is 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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..... - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 77/2020 Central Tax New Delhi, the 15th October, 2020 G.S.R. 637(E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the .....

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