https://www.taxtmi.com/circulars?id=71260 Eligible registered persons with aggregate turnover not exceeding two crore rupees may choose not to furnish annual returns for financial years 2017-18 and 2018-19, with an unfurnished return deemed furnished on its due date. Eligible composition taxpayers may file FORM GSTR-9A, and other eligible registered persons may file FORM GSTR-9, only before the applicable due date. Taxpayers identifying short-paid tax or ineligible input tax credit during account reconciliation may voluntarily self-assess and pay the liability through FORM GST DRC-03. en-us Fri, 29 May 2020 00:00:00 +0530 Fri, 11 Sep 2026 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71260 Eligible registered persons with aggregate turnover not exceeding two crore rupees may choose not to furnish annual returns for financial years 2017-18 and 2018-19, with an unfurnished return deemed furnished on its due date. Eligible composition taxpayers may file FORM GSTR-9A, and other eligible registered persons may file FORM GSTR-9, only before the applicable due date. Taxpayers identifying short-paid tax or ineligible input tax credit during account reconciliation may voluntarily self-assess and pay the liability through FORM GST DRC-03. Circulars GST - States Fri, 29 May 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71260