https://www.taxtmi.com/circulars?id=63348 The State directs field formations to follow the GST Policy Wing's clarification on optional filing of the annual GST return under the central notification, applying that clarification uniformly across the State's tax administration to clarify eligibility and procedure for electing the optional annual return; the circular annexes the central guidance and requires subordinate officers to adhere to it to ensure consistent treatment. en-us Tue, 26 Nov 2019 00:00:00 +0530 Thu, 26 Dec 2019 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63348 The State directs field formations to follow the GST Policy Wing's clarification on optional filing of the annual GST return under the central notification, applying that clarification uniformly across the State's tax administration to clarify eligibility and procedure for electing the optional annual return; the circular annexes the central guidance and requires subordinate officers to adhere to it to ensure consistent treatment. Circulars GST - States Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63348