Notification No. 77/2020
Date: October 15, 2020
Subject: Making annual return optional for small taxpayers for FY 2019-20.
Description:
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.
Amendment:
This notification amends notification No. 47/2019