Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 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.

[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. 77/2020 – Central Tax

G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central
Government, on the recommendations of the Council, hereby makes the following
amendment in the notification of Government of India in the Ministry of Finance,
(Department of Revenue), No. 47/2019 – Central Tax dated the 9th October, 2019, published
in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.
770(E), dated the 9th October, 2019, namely: –
In the said notification in the opening paragraph, for the words and figures ―financial years
2017-18 and 2018-19‖, the words and figures ―financial years 2017-18, 2018-19 and 2019-
20‖ shall be substituted.

[F. No. 20/06/09/2019-GST]

 

(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 47/2019 – Central Tax, dated the 9th October, 2019 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide
number G.S.R. 770(E), dated the 9th October, 2019.

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