CBIC notifies GSTR-9 as optional for certain taxpayers

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The CBIC vide Notification No. 47/2019 dated October 09, 2019 has, in order to give effect to the recommendation of the GST Council, notified that, registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the CGST Act read with sub-rule (1) of rule 80 of the CGST Rules, 2017 before the due date, as the class of registered persons who shall, in respect of 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.

Read more at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-47-central-tax-english-2019.pdf;jsessionid=4604B45D0C039D377731B3B64CEC99B4