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<h1>Karnataka Tax Circular: Optional Annual Returns Filing for Turnover Under Rs. 2 Crore for FY 2017-18 & 2018-19.</h1> The circular from the Commissioner of Commercial Taxes, Karnataka, clarifies the optional filing of annual returns under Notification (20/2019) for registered persons with an aggregate turnover not exceeding two crore rupees for FY 2017-18 and 2018-19. These taxpayers may choose to file FORM GSTR-9A or FORM GSTR-9 before the due date. After the due date, the portal will not accept these forms. Additionally, taxpayers can voluntarily pay any tax dues identified during account reconciliation using FORM GST DRC-03. Any difficulties in implementing this circular should be reported to the office.