GST Practitioner & Accounts
15035 Points
Joined March 2014
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