Notification No. 47/2019 – Central Tax Explained

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Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018 -19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

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.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 47/2019 – Central Tax

Q1: What is the main purpose of Notification No. 47/2019 – Central Tax?

Answer: It provides optional GSTR-9 filing for FY 2017-18 & 2018-19 for taxpayers under ₹2 crore turnover.

Q2: Is GSTR-9 completely waived?

Answer: Not waived — optional only if not already filed before the due date.

Q3: Who qualifies under this notification?

Answer: GST-registered persons with turnover not exceeding ₹2 crore in the respective years.

Q4: Will there be late fees for not filing GSTR-9?

Answer: No late fees if you skip filing under this notification.
(Ensure turnover limit conditions are met.)

Q5: Does this apply to FY 2019-20 or later?

Answer: ❌ No. It is only for FY 2017-18 and FY 2018-19.

Q6: Is GSTR-9C also optional under this notification?

Answer: This notification applies only to GSTR-9. GSTR-9C depends on turnover > ₹5 crore.

Q7: What if I already filed GSTR-9?

Answer: Then this optional benefit doesn’t apply to you.

Q8: Do composition taxpayers get benefit?

Answer: They file GSTR-9A, which also had similar relief through other notifications — consult Finodha to check:
👉 https://finodha.in/gst-compliance/

Q9: Does it apply to entities in Jammu & Kashmir or Ladakh?

Answer: Yes, all eligible taxpayers PAN-India are covered.

Q10: Can GST Authorities still demand reconciliation?

Answer: Yes, GST audit/verification can still occur under CGST Act provisions.

Q11: Should I still file if my data differs in GSTR-1 vs GSTR-3B?

Answer: ✔ Recommended! Filing avoids future queries and ITC scrutiny.

Q12: Can Finodha help verify eligibility?

Answer: Absolutely!
👉 https://finodha.in/gst-return-filing/

🎯 Conclusion

This notification is a major relief for small businesses — no penalties, less paperwork, and smooth compliance.

If your turnover is under ₹2 crore, this move gives you breathing space.
But filing voluntarily is still a smart way to maintain a clean compliance history. ✔

👉 Get your GST filings reviewed by Finodha experts today!
https://finodha.in/gst-return-filing/