Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 47/2019 – Central Tax dated 9th October, 2019 to notify that for registered persons whose aggregate turnover in a financial year does not exceed Rs. 2 crore and who have not furnished the annual return in Form GSTR-9 before the due date as the class of the registered persons who shall now have the option to furnish annual return in Form GSTR-9 for F.Y. 2017-18 and F.Y. 2018-19 on or before the prescribed due date.
Source: Central Board of Indirect Taxes & Customs
