Clarification regarding optional filing of annual return under notification No. F.12(46)FD/Tax/2017-Pt-III-75 dated 10th October, 2019

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; Date: 21/11/2019 GST Circular No. 45/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, ................ Subject: Clarification regarding optional filing of annual return under notification No. F.12(46)FD/Tax/2017-Pt-III-75 dated 10th October, 2019. Attention is invited to Finance Department's notification No. F. 12(46)FD/Tax/2017-Pt-III-75 dated 10th Oct....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d persons. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, in exercise of its powers conferred by section 168 of the said Act, following clarifications are issued as below:- a. As per proviso to sub-rule (1) of rule 80 of the RGST Rules, a person paying tax under section 10 is required to furnish the annual....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9. Further, 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 does not exceed two crore rupees. Accordingly, it is clarified that the tax payers, may, a....