https://www.taxtmi.com/circulars?id=63233 Notification 47/2019 makes annual return filing optional for eligible small registered persons for the specified years; composition taxpayers may optionally file FORM GSTR-9A and other registered persons may optionally file FORM GSTR-9 before the due date, after which the common portal will not permit filings for those periods. Taxpayers may self-assess and pay any short-paid tax or ineligible input tax credit at any time under section 73 using FORM GST DRC-03. en-us Thu, 21 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63233 Notification 47/2019 makes annual return filing optional for eligible small registered persons for the specified years; composition taxpayers may optionally file FORM GSTR-9A and other registered persons may optionally file FORM GSTR-9 before the due date, after which the common portal will not permit filings for those periods. Taxpayers may self-assess and pay any short-paid tax or ineligible input tax credit at any time under section 73 using FORM GST DRC-03. Circulars GST - States Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63233