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Shivam RC (Student) 21 September 2019
Filing of GST Annual Return for COMPOSITION SCHEME Dealers ( GSTR-9A ) waived for FY 2017-18 and FY 2018-19.
And the compliance of filing of GST Annual Return for Regular Scheme Small Taxpayers ( ie. whose Aggregate Turnover is upto Rs. 2 crore ) have been made "OPTIONAL" for the FY 2017-18 and FY 2018-19.