Optional annual return filing for small taxpayers; portal accepts GSTR 9/GSTR 9A only before due date and DRC 03 permits self payment. Notification (20/2019) makes annual returns for FY 2017 18 and 2018 19 optional for registered persons with aggregate turnover not exceeding two crore rupees; such taxpayers may optionally file FORM GSTR 9A (composition) or FORM GSTR 9 before the due date, after which the common portal will not permit filing for those periods. Separately, section 73 allows taxpayers to self ascertain and pay any short payment or ineligible input tax credit via FORM GST DRC 03 during reconciliation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Optional annual return filing for small taxpayers; portal accepts GSTR 9/GSTR 9A only before due date and DRC 03 permits self payment.
Notification (20/2019) makes annual returns for FY 2017 18 and 2018 19 optional for registered persons with aggregate turnover not exceeding two crore rupees; such taxpayers may optionally file FORM GSTR 9A (composition) or FORM GSTR 9 before the due date, after which the common portal will not permit filing for those periods. Separately, section 73 allows taxpayers to self ascertain and pay any short payment or ineligible input tax credit via FORM GST DRC 03 during reconciliation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
