https://www.taxtmi.com/circulars?id=67525 Clarification states that eligible small taxpayers may optionally file annual returns for specified past years-composition taxpayers in Form GSTR-9A and other registered persons in Form GSTR-9-before the due date, after which the common portal will not permit filing; taxpayers may also voluntarily pay any short-paid tax or reverse ineligible input-tax credit through Form GST DRC-03. en-us Thu, 05 Mar 2020 00:00:00 +0530 Fri, 14 Jun 2024 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67525 Clarification states that eligible small taxpayers may optionally file annual returns for specified past years-composition taxpayers in Form GSTR-9A and other registered persons in Form GSTR-9-before the due date, after which the common portal will not permit filing; taxpayers may also voluntarily pay any short-paid tax or reverse ineligible input-tax credit through Form GST DRC-03. Circulars GST - States Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67525