https://www.taxtmi.com/circulars?id=63826 Taxpayers eligible under the special notification may optionally furnish annual returns by filing FORM GSTR-9A (composition taxpayers) or FORM GSTR-9 (other registered persons) for the specified years before the due date; the common portal will disallow filing after the due date. Separately, taxpayers may voluntarily self-assess and pay any short-paid tax or ineligible input tax credit through FORM GST DRC-03. en-us Tue, 21 Apr 2020 00:00:00 +0530 Wed, 29 Apr 2020 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63826 Taxpayers eligible under the special notification may optionally furnish annual returns by filing FORM GSTR-9A (composition taxpayers) or FORM GSTR-9 (other registered persons) for the specified years before the due date; the common portal will disallow filing after the due date. Separately, taxpayers may voluntarily self-assess and pay any short-paid tax or ineligible input tax credit through FORM GST DRC-03. Circulars GST - States Tue, 21 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63826