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of <h1>Rajasthan Tax Dept Clarifies Optional Annual Return Filing for Small Businesses Under GST Act for FY 2017-19.</h1> The Government of Rajasthan's Commercial Tax Department issued a circular clarifying the optional filing of annual returns under the Rajasthan Goods and Services Tax Act, 2017. For financial years 2017-18 and 2018-19, registered persons with an annual turnover not exceeding two crore rupees may opt not to file annual returns in FORM GSTR-9A or GSTR-9. After the due date, the common portal will not accept these forms. Additionally, taxpayers can voluntarily pay any tax dues identified during account reconciliation using FORM GST DRC-03. This clarification ensures uniformity in the law's implementation across field formations.
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