VKCA GST Newsletter April 2020
As we all know, every person is liable for registration whose aggregate turnover in
Financial Year exceeds Twenty Lakhs rupees and file return. Returns are required to be filed
for all the tax periods irrespective of supply is made or not and section 39(10) of CGST Act,
2017, does not allow to file return for subsequent period if any previous period return is not filed.