Filing of optional GST annual return for small taxpayers extended for FY 2019-20

Filing of optional GST annual return for small taxpayers with turnover less than Rs 2 crores extended for FY 2019-20

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,

Notification No. 77/2020 – Central Tax

Dated: 15th October, 2020

G.S.R. 637(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of Government of India in the Ministry of Finance, (Department of Revenue), No. 47/2019 – Central Tax dated the 9^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 770(E), dated the 9^th October, 2019, namely: –

In the said notification in the opening paragraph, for the words and figures “financial years 2017-18 and  2018-19”, the words and figures “financial years 2017-18, 2018-19 and 2019-20” shall be substituted.

[F. No. CBEC-20/06/09/2019-GST]

PRAMOD KUMAR, Director

Note: The principal notification No. 47/2019 – Central Tax, dated the 9th October, 2019 was published  in the  Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 770(E), dated the 9th October, 2019.

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