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

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.... 2019 CIRCULAR (No. 31 / 2019-20 - GST) Sub: Clarification regarding optional filing of annual return under notification No. 47/2019- Central Tax dated 9th October, 2019 - regarding Attention is invited to notification No. 38/1/2017-Fin(R&C)(114) dated 21/10/2019, published in the Extraordinary Official Gazette no. 2, Series I no. 29 dated 21/10/2019 (hereinafter referred to as "the said ....

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.... in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of its 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 Goa GST Rules, a person paying tax under section 10 is required to furnish the annual return in FORM GSTR-9A. Since the said ....

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....ified 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 said financ....