Sirs,
Is it mandatory to file annual returns
from 2017-18 onwards if my turn over
below 20 lakhs a year ?
Andrews from Cochin, Kerala
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Annual returns GST
Replies (3)
1) Vide Notification 47/2019 dated 9/10/2019 Annual Return for 2017-18 and 2018-19 , filing is Optional for turnover below 2 crore .
2) vide Notification 77/2020 dated 15/10/2020 Annual Return for 2019-20 also optional below 2 crore .
3) Notification 31/2021 dated 30/7/2021 For F,Y 2020-21 up to 2 crore exempt
Refer above Notification ....
Thanks Mr. Prasad
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