India Customs Agency Clarifies Amendment to Voluntary Filing of GST Returns for Small Taxpayers

The Indian Central Board of Excise and Customs Oct. 15 posted online Notification No. 77/2020, clarifying an amendment to the voluntary filing of GST returns for small taxpayers. The amendment clarifies that filing the GST return is optional for taxpayers with annual revenue below 20 million Indian rupees (US$272,710) who haven’t filed the annual GST return before the due date. This optional benefit is granted to taxpayers for financial years 2017-18, 2018-19, and 2019-20. [India, Central Board of Excise and Customs, 10/15/20]

Reference:
View Notification No. 77/2020. View Index.