Clarification regarding optional filing of annual return under notification No. 47/2019- Central Tax dated 9th October, 2019 – Circular No. 124/43/2019-GST dated 18.11.2019
Circular No. 124/43/2019 – GST CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarification regarding