Clarification regarding optional filing of annual return under notification issued in the G.O.Ms.No.469, Revenue (Commercial Taxes-II) Department, Dated 21.11.2019 (Notification No. 47/2019- Central Tax dated 9th October, 2019)

Clarification regarding optional filing of annual return under notification issued in the G.O.Ms.No.469, Revenue (Commercial Taxes-II) Department, Dated 21.11.2019 (Notification No. 47/2019- Central Tax dated 9th October, 2019) https://www.taxtmi.com/circulars?id=63395 Registered persons below the turnover threshold may optionally omit or file annual returns for 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 discovering short payment of tax or ineligible input tax credit may voluntarily pay the amounts through FORM GST DRC03. en-us Fri, 10 Jan 2020 00:00:00 +0530 Wed, 15 Jan 2020 18:05:00 +0530 TaxTMI RSS Generator Clarification regarding optional filing of annual return under notification issued in the G.O.Ms.No.469, Revenue (Commercial Taxes-II) Department, Dated 21.11.2019 (Notification No. 47/2019- Central Tax dated 9th October, 2019) https://www.taxtmi.com/circulars?id=63395 Registered persons below the turnover threshold may optionally omit or file annual returns for 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 discovering short payment of tax or ineligible input tax credit may voluntarily pay the amounts through FORM GST DRC03. Circulars GST - States Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63395