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The Central Government makes the filing of the annual return optional for the financial year 2019-20 for certain small taxpayers. This rule applies to taxpayers who have an aggregate turnover of less than two crores rupees and who do not file the return before the due date. The Central Government updates the earlier notification number 47/2019 by adding the financial year 2019-20 to the existing financial years 2017-18 and 2018-19.
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[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
New Delhi, the $15^{\text{th}}$ October, 2020
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 $9^{\text{th}}$ October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 770(E), dated the $9^{\text{th}}$ 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 $9^{\text{th}}$ 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 $9^{\text{th}}$ October, 2019.
