https://www.taxtmi.com/circulars?id=63297 Notification (20/2019) makes annual returns for FY 2017 18 and 2018 19 optional for registered persons with aggregate turnover not exceeding two crore rupees; such taxpayers may optionally file FORM GSTR 9A (composition) or FORM GSTR 9 before the due date, after which the common portal will not permit filing for those periods. Separately, section 73 allows taxpayers to self ascertain and pay any short payment or ineligible input tax credit via FORM GST DRC 03 during reconciliation. en-us Mon, 02 Dec 2019 00:00:00 +0530 Tue, 10 Dec 2019 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63297 Notification (20/2019) makes annual returns for FY 2017 18 and 2018 19 optional for registered persons with aggregate turnover not exceeding two crore rupees; such taxpayers may optionally file FORM GSTR 9A (composition) or FORM GSTR 9 before the due date, after which the common portal will not permit filing for those periods. Separately, section 73 allows taxpayers to self ascertain and pay any short payment or ineligible input tax credit via FORM GST DRC 03 during reconciliation. Circulars GST - States Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63297