Clarification regarding optional filing of annual return under notification No. 47/2019-State Tax dated 10th October, 2019

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....n under notification No. 47/2019-State Tax dated 10th October, 2019 Attention is invited to notification No. 47/2019-State Tax dated 10th October, 2019 (hereinafter referred to as "the said notification") issued under section 148 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as "the said Act") providing for special procedure for those registered per....

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....e said Act, hereby clarifies the issues raised as below:- a. As per proviso to sub-rule (1) of rule 80 of the GGST Rules, a person paying tax under section 10 is required to furnish the annual return in FORM GSTR-9A. Since the said notification has made it optional to furnish the annual return for FY 2017-18 and 2018-19 for those registered persons whose aggregate turnover in a financial year doe....

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....-19 for those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees. Accordingly, it is clarified that the tax payers, may, at their own option file FORM GSTR-9 for the said financial years before the due date. After the due date of furnishing the annual return for the year 2017-18 and 2018-19, the common portal shall not permit furnishing of FORM GSTR-9 ....