Optional annual return filing clarified; state directs tax officers to follow central GST policy guidance for uniform implementation. The State directs field formations to follow the GST Policy Wing's clarification on optional filing of the annual GST return under the central notification, applying that clarification uniformly across the State's tax administration to clarify eligibility and procedure for electing the optional annual return; the circular annexes the central guidance and requires subordinate officers to adhere to it to ensure consistent treatment.
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Optional annual return filing clarified; state directs tax officers to follow central GST policy guidance for uniform implementation.
The State directs field formations to follow the GST Policy Wing's clarification on optional filing of the annual GST return under the central notification, applying that clarification uniformly across the State's tax administration to clarify eligibility and procedure for electing the optional annual return; the circular annexes the central guidance and requires subordinate officers to adhere to it to ensure consistent treatment.
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