47/2019-Central Tax

  • Home
  • Notifications
  • CGST
  • 2019
  • 47/2019-Central Tax

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

Date: 09-10-2019 Last Updated: 12-10-2025 English हिंदी

Loading PDF...