Notification No. 47/2019 - Central Tax dated 09-10-2019 [Section 148 read with Section 44(1) of CGST Act]]

Notification No. 47/2019 - Central Tax dated 09-10-2019

In exercise of the powers conferred by section 148 of the CGSTA, 2017

RP whose AT =< Rs.2 cr shall have option to file GSTR-9 u/s 44(1) for FY 2017-18, 2018-19 and 2019-20

CG notifies those RP whose aggregate turnover in a FY does not exceed Rs.2 Cr and who have not furnished the annual return u/s 44(1) read with rule 80(1) before the due date,

said persons shall have the option to furnish the annual return for [1][financial years 2017-18, 2018-19 and 2019-20]:

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.

[1] Substituted for words “financial years 2017-18 and 2018-19” by Notification No. 77/2020-Central Tax dt. 15-10-2020.

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Person exempted from furnishing annual return (GSTR-9)

Notification No. 47/2019 - Central Tax dated 09-10-2019 [Section 148 read with Section 44(1) of CGST Act]]