Notification No. 47/2019-Central Tax Dated : 9th October, 2019 issued Yesterday
Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs
Notification No. 47/2019 – Central Tax
New Delhi, the 9th October, 2019
G.S.R……. (E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with ll be deemed to be furnished on the due date if it has not been furnished before the due date.
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
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