https://www.taxtmi.com/circulars?id=71468 Eligible registered persons with aggregate turnover not exceeding two crore rupees may elect not to furnish annual returns for financial years 2017-18 and 2018-19, with non-filing by the due date treated as deemed furnishing. Eligible composition taxpayers may file FORM GSTR-9A, and other eligible registered persons may file FORM GSTR-9, before the due date only. Taxpayers identifying short-paid tax or ineligible input tax credit during reconciliation may voluntarily pay the liability through FORM GST DRC-03. en-us Tue, 10 Dec 2019 00:00:00 +0530 Mon, 28 Sep 2026 08:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71468 Eligible registered persons with aggregate turnover not exceeding two crore rupees may elect not to furnish annual returns for financial years 2017-18 and 2018-19, with non-filing by the due date treated as deemed furnishing. Eligible composition taxpayers may file FORM GSTR-9A, and other eligible registered persons may file FORM GSTR-9, before the due date only. Taxpayers identifying short-paid tax or ineligible input tax credit during reconciliation may voluntarily pay the liability through FORM GST DRC-03. Circulars GST - States Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71468