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of <h1>Optional Annual Return Filing for Small Businesses for FY 2017-19; Voluntary Tax Payment Allowed via FORM GST DRC-03.</h1> The circular clarifies the optional filing of the annual return under notification No. 47/2019-Central Tax for financial years 2017-18 and 2018-19. Registered persons with an aggregate turnover not exceeding two crore rupees may opt not to file annual returns in FORM GSTR-9A or GSTR-9, as applicable, before the due date, after which the portal will not accept submissions for these years. It also highlights that taxpayers can voluntarily pay any tax dues identified during account reconciliation using FORM GST DRC-03. Any implementation difficulties should be reported to the Board.
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