Optional annual return filing for small taxpayers permitted before the due date; portal blocks late submission. Clarification states that eligible small taxpayers may optionally file annual returns for specified past years-composition taxpayers in Form GSTR-9A and other registered persons in Form GSTR-9-before the due date, after which the common portal will not permit filing; taxpayers may also voluntarily pay any short-paid tax or reverse ineligible input-tax credit through Form GST DRC-03.
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 permitted before the due date; portal blocks late submission.
Clarification states that eligible small taxpayers may optionally file annual returns for specified past years-composition taxpayers in Form GSTR-9A and other registered persons in Form GSTR-9-before the due date, after which the common portal will not permit filing; taxpayers may also voluntarily pay any short-paid tax or reverse ineligible input-tax credit through Form GST DRC-03.
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