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Notification No. 47/2019-central tax – Optional GST annual return of FY 2017-18 and 2018-19 for turnover of upto Rs. 2 Crore

notification no.47/2019-central tax
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The CBIC has notified the much awaited recommendation of the GST council meeting in which it has been decided that the taxable persons are not required to file the GST annual return who are having turnover of upto Rs. 2 Crores for the FY 2017-18 and 2018-19 respectively. For those persons, it shall be deemed that they have filed the GST annual returns for the said financial years.

GST annual return
GST annual return

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