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.
- Notification no. 46/2019-Central tax – Prescribing due date for monthly GSTR 1 for the period October 2019 to March 2020
- Notification No. 48/2019-Central tax – Extension of prescribed due date for GST returns in the state of Jammu & Kashmir