Central Tax Notifications

CGST Notification 47/2019

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 notifies those registered persons whose aggregate turnover in a
financial year does not exceed two crore rupees and who have not furnished the
annual return under sub-section (1) of section 44 of the said Act
read with sub-rule (1) of rule 80 of the Central Goods and Services Tax Rules,
2017 (hereinafter referred to as the said rules) before the due
date, as the class of registered persons who shall, in respect of
financial years 2017-18 and 2018-19, ¹ “financial years
2017-18, 2018-19 and 2019- 20”, follow the special procedure such that the said
persons shall have the option to furnish the annual return under sub-section
(1) of section 44 of the said Act read with sub-rule (1) of rule
80 of the said rules:

Provided that the said return shall be deemed to be furnished on the due date
if it has not been furnished before the due date.