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of <h1>Andhra Pradesh Clarifies Optional Annual Return Filing for Small Taxpayers with Turnover Under Rs. 2 Crore for FY 2017-19.</h1> The Government of Andhra Pradesh's Commercial Taxes Department issued a circular clarifying the optional filing of annual returns for taxpayers with an aggregate turnover not exceeding two crore rupees for the financial years 2017-18 and 2018-19. The notification allows such taxpayers to optionally file annual returns in FORM GSTR-9A or GSTR-9 before the due date. After the due date, the common portal will not accept these forms. Additionally, taxpayers can voluntarily pay any shortfall in taxes using FORM GST DRC03. Any implementation issues should be reported to the Chief Commissioner of State Tax.
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