Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Last updated: 09 October 2019
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 47/2019 Central Tax New Delhi, the 9 th October, 2019 G.S
Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Notice & Circular Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 
Comments

Recent Notification/Circulars :

  1. SEBI Signs Tripartite Mou with RRU and NISM to Strengthen Cybersecurity, AI, Training and Securities Market Intelligence
  2. CBDT Approves International Institute of Bio Technology and Toxicology for Scientific Research under Income-tax Act, 2025
  3. Tariff Rate Quota (TRQ) for Imports – Customs Duty Exemption
  4. Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962– reg.
  5. International Transhipment of Cargo Through Indian Ports Amid West Asia Crisis
  6. Order for Remittance of Attached Amount – Recovery Certificate No. 9174 of 2026
  7. SEBI Releases Handbook of Statistics 2025-26: Comprehensive Data on Indian Securities Market
  8. Foreign Assets of Small Taxpayers – Disclosure Scheme Rules, 2026
  9. Central Excise Notification 45/2026: Nil Duty Rate Effective from 15 August 2026
  10. Central Excise Notification 44/2026: Duty Fixed at ₹19.5 per Litre from 15 August 2026

View More Notifications


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member VIMAL RAJ .CVIMAL RAJ .CPro Member Mangalagowri K.R.Mangalagowri K.R.Pro Member Ankit MehtaAnkit MehtaPro Member P.S.HarishankarP.S.HarishankarPro Member Namita FuleNamita Fule
Subscribe to Pro
Join an elite circle of professionals


Browse by Category