Clarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019

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.... 124/43/2019-GST) DATED: 21.11.2019 Sub: Clarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. Attention is invited to notification No. 1729-F.T. dated 16th October, 2019 (hereinafter referred to as "the said notification") issued under section 148 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referr....

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.... exercise of his powers conferred by section 168 of the said Act, hereby clarifies the issues raised as below:- a. As per proviso to sub-rule (1) of rule 80 of the WBGST 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....

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....tional to furnish the annual return for FY 2017-18 and 2018-19 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, th....