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The Tax Publishers CGST--Circular Circular No. 124/43/2019-GST, dt. 18-11-2019 [CBEC-20/16/04/18-GST] Clarification Regarding Optional Filing of Annual Return Under Notification No. 47/2019-Central Tax dtd. 9-10-2019--Regarding Attention is invited to notification No. 47/2019-Central Tax dated 9th October, 2019 (hereinafter referred to as 'the said notification') issued under section 148 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the said Act') providing for special procedure for those 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 said Act read with sub-rule (1) of rule 80 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the CGST Rules'). SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

CGST--Circular

Circular No. 124/43/2019-GST, dt. 18-11-2019 [CBEC-20/16/04/18-GST]

Clarification Regarding Optional Filing of Annual Return Under Notification No. 47/2019-Central Tax dtd. 9-10-2019--Regarding

Attention is invited to notification No. 47/2019-Central Tax dated 9th October, 2019 (hereinafter referred to as 'the said notification') issued under section 148 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the said Act') providing for special procedure for those 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 said Act read with sub-rule (1) of rule 80 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the CGST Rules').