The relaxations provided in Annual return and audit of GST for Fy 17-18 are also applicable to Fy 18-19 also na ? for eg: No HSN summary, no expense wise breakup, etc
The relaxation are provided for both the Financial Years i.e. 2017-18 and 2018-19.
Also, filing of FORM GSTR-9C for FY 2018-19 has become mandatory only for those taxpayers whose Aggregate Turnover during the financial year "Exceeds Rs. 5 crore". The amendment comes by inserting a new PROVISO to Rule 80(3) of the CGST Rules 2017, vide Notification No. 16/2020 - Central Tax, dated 23.03.2020.
CAclubindia
