Turnover-based optional annual return filing allows eligible taxpayers to file or omit returns before the portal's due-date. Registered persons below the turnover threshold may optionally omit or file annual returns for 2017-18 and 2018-19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers discovering short payment of tax or ineligible input tax credit may voluntarily pay the amounts through FORM GST DRC03.
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.
Turnover-based optional annual return filing allows eligible taxpayers to file or omit returns before the portal's due-date.
Registered persons below the turnover threshold may optionally omit or file annual returns for 2017-18 and 2018-19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers discovering short payment of tax or ineligible input tax credit may voluntarily pay the amounts through FORM GST DRC03.
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