https://www.taxtmi.com/circulars?id=71155 Eligible registered persons with aggregate turnover not exceeding two crore rupees may optionally furnish annual returns for financial years 2017-18 and 2018-19 before the applicable due date; otherwise, the return is deemed furnished on that date. Composition taxpayers may use FORM GSTR-9A and other eligible taxpayers may use FORM GSTR-9, but the common portal will not permit filing after the due date. Taxpayers identifying short-paid tax or ineligible input tax credit during reconciliation may self-assess and voluntarily pay the liability through FORM GST DRC-03. en-us Tue, 28 Apr 2020 00:00:00 +0530 Sat, 05 Sep 2026 11:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71155 Eligible registered persons with aggregate turnover not exceeding two crore rupees may optionally furnish annual returns for financial years 2017-18 and 2018-19 before the applicable due date; otherwise, the return is deemed furnished on that date. Composition taxpayers may use FORM GSTR-9A and other eligible taxpayers may use FORM GSTR-9, but the common portal will not permit filing after the due date. Taxpayers identifying short-paid tax or ineligible input tax credit during reconciliation may self-assess and voluntarily pay the liability through FORM GST DRC-03. Circulars GST - States Tue, 28 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71155