Notification No. 77/2020
Date: October 15, 2020
Subject: Making annual return optional for small taxpayers for FY 2019-20
Description:
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.
Effective Date: 15.10.2020
Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019