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Notification 79/2020 CT
No GST Audit for Small taxpayers having Aggregate Turnover upto Rs. 5 Crore, which was applicable for FY 2018-19, now extended to FY 2019-20 as well. [Notification No. 79/2020 – Central Tax, dated 15-10-2020]
Replies (5)
Thanks
Thanks for this information
Is the annual return for fy 19-20 also been made optional fr them or its just the audit?
dear mackie
as per notification the proviso inserted talks about the limit of 5 crore for gstr-9C only , hence for gstr-9 the 2 crore limit as of day is only for fy 2017-18 & 2018-19
dear mackie
yes in term of notification 77/2020 CT : taxpayer having aggregate turnover upto 2crore is being optional to file GSTR 9 for FY 2019-20
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