Government of Gujarat makes filing of annual return for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores

Oct 11, 2019 | by Avantis RegTech Legal Research Team


The State Government of Gujarat on October 10, 2019, makes the filing of annual return under section 44 (1) of Gujarat Goods and Services Tax Act, 2017, which specifies the procedure for filing annual return, for Financial Year (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 return before the due date.

The State Government of Gujarat has given option to such small taxpayers to furnish the annual return provided that the return shall be deemed to be furnished on the due date if it has not been furnished before the due date.

This notification shall be deemed to have come into force with effect from October 09,2019.

[Notification No. 47/2019 – State Tax]


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