https://www.taxtmi.com/circulars?id=63237 Optional annual return filing for registered persons with turnover below the prescribed threshold allows composition taxpayers to file FORM GSTR-9A and other registered persons to file FORM GSTR-9 for FY 2017-18 and 2018-19 at their option before the due date; the common portal will not permit these filings after the due date. Taxpayers may voluntarily pay any short-paid tax or rectify ineligible input tax credit through FORM GST DRC-03 discovered during reconciliation. en-us Thu, 21 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63237 Optional annual return filing for registered persons with turnover below the prescribed threshold allows composition taxpayers to file FORM GSTR-9A and other registered persons to file FORM GSTR-9 for FY 2017-18 and 2018-19 at their option before the due date; the common portal will not permit these filings after the due date. Taxpayers may voluntarily pay any short-paid tax or rectify ineligible input tax credit through FORM GST DRC-03 discovered during reconciliation. Circulars GST - States Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63237