Clarification regarding optional filing of annual return under notification No. 47/2019-State Tax dated 24th December, 2019 - regarding

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. F.3(310)/Policy GST/2019/830-36 Dated: 29/5/2020 CIRCULAR NO.- 04/2019-GST (Ref. Circular No. 124/43/2019-GST of Central Tax) Subject- Clarification regarding optional filing of annual return under notification No. 47/2019-State Tax dated 24th December, 2019 - regarding Attention is invited to notification No.47/2019-State Tax dated 24th December, 2019 (hereinafter referred ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner. in exercise of the powers conferred by section 168 (1) of the said Act, hereby clarifies the issues raised as below: a. As per proviso to sub-rule (1) of rule 80 of the DGST Rules, a person paying tax under section 10 is required to furnish the annual return in FORM GSTR-9A. Sin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 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, at their own option file FORM GSTR-9 for the sa....