CBIC amends the notification for filing of annual returns for registered taxpayers with aggregate turnover of up to 2 crores

Oct 16, 2020 | by Avantis RegTech Legal Research Team

Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on October 15, 2020 has amended the notification no. 47/2019-Central Tax dated October 09, 2019 which specifies that all the person who have an aggregate turnover of up to 2 crores and have not furnished the annual return shall follow a special procedure. 

The following amendment has been made: 

•The paragraph for the financial years, has been substituted, namely:

“As the class of registered persons who shall, in respect of financial years 2017-18, 2018-19 and 2019-20.”

[Notification No. 77/2020- Central Tax]



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