https://www.taxtmi.com/circulars?id=63346 Notification No.47/2019 makes annual return filing optional for registered persons with aggregate turnover not exceeding two crore rupees for FY 2017 18 and 2018 19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers may self ascertain and pay any tax shortfall or ineligible input tax credit through FORM GST DRC 03. en-us Fri, 20 Dec 2019 00:00:00 +0530 Wed, 25 Dec 2019 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63346 Notification No.47/2019 makes annual return filing optional for registered persons with aggregate turnover not exceeding two crore rupees for FY 2017 18 and 2018 19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers may self ascertain and pay any tax shortfall or ineligible input tax credit through FORM GST DRC 03. Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63346