Optional filing of annual returns under GST clarified through a circular forwarded for departmental compliance. Annual returns may be filed on an optional basis under Notification No. 47/2019-Central Tax dated 09.10.2019, and clarification on that arrangement was issued in Circular No. 124/43/2019-GST dated 18.11.2019. The communication forwards the circular to State Tax officers in Uttarakhand and directs that subordinate officers be informed and compliance ensured.
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Provisions expressly mentioned in the judgment/order text.
Optional filing of annual returns under GST clarified through a circular forwarded for departmental compliance.
Annual returns may be filed on an optional basis under Notification No. 47/2019-Central Tax dated 09.10.2019, and clarification on that arrangement was issued in Circular No. 124/43/2019-GST dated 18.11.2019. The communication forwards the circular to State Tax officers in Uttarakhand and directs that subordinate officers be informed and compliance ensured.
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