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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 47/2019 – Central Tax
New Delhi, the 9
th
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 sub-rule (1) of rule 80 of the Central Goods and Services Tax
Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of
registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow
the special procedure such that the said persons shall have the option to furnish the
annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of
rule 80 of the said rules:
Provided that the said return shall 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
notifications no 47 2019 central tax | iKargos