Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.


CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissione
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