Notification No. 47/2019
Date: October 9, 2019
Subject: Optional filing of annual return for small taxpayers for FY 2017-18 and 2018-19.
Description:
Notifies registered persons having aggregate turnover not exceeding ₹2 crore as a special class of taxpayers. Provides an option to furnish annual return under section 44 for FY 2017-18 and FY 2018-19. Treats the annual return as deemed furnished on the due date if not filed earlier.
Effective Date: 09.10.2019
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