Clarification regarding optional filing of annual return under notification FTX.56/2017/Pt-III/339 dated 30th December, 2019

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.... Subject: Clarification regarding optional filing of annual return under notification  FTX.56/2017/Pt-III/339 dated 30th December, 2019 - regarding. No. CT/GST-15/2017/315.- Attention is invited to notification No. FTX.56/2017/Pt-III/339 dated 30th December, 2019 (hereinafter referred to as "the said notification") issued under section 148 of the Assam Goods and Services Tax Act, 2017 (her....

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....he Commissioner of State tax, in exercise of its 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 Assam GST 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....

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....ly 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, at their own option file FORM GSTR-9 for the said financial years before the due date. After the due date of f....