Clarification regarding optional filing of annual return under Commercial Taxes Department notification No. S.O. 388, Dated 14th October, 2019

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....Pratima, Commissioner State Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Subject- Clarification regarding optional filing of annual return under Commercial Taxes Department notification No. S.O. 388, Dated 14th October, 2019 - regarding Ref: CBIC Circular No. 124/43/2019 - GST dated the 18th Nove....

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.... before the due date for the financial year 2017-18 and 2018-19, in respect of those registered persons. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, 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 s....

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....a person paying tax under section 51 or section 52, a casual taxable person and a non-resident 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 y....