Notification 79/2020 CT
Pankaj Rawat (GST Practitioner) (55052 Points)
16 October 2020Pankaj Rawat (GST Practitioner) (55052 Points)
16 October 2020
Mackie
(Entrepreneur )
(290 Points)
Replied 17 October 2020
Is the annual return for fy 19-20 also been made optional fr them or its just the audit?
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 17 October 2020
dear mackie
as per notification the proviso inserted talks about the limit of 5 crore for gstr-9C only , hence for gstr-9 the 2 crore limit as of day is only for fy 2017-18 & 2018-19
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 19 October 2020
dear mackie
yes in term of notification 77/2020 CT : taxpayer having aggregate turnover upto 2crore is being optional to file GSTR 9 for FY 2019-20