TMI BlogClarification regarding optional filing of annual return under notification No. 47/2019-State Tax dated 10th October, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... No. GSL/GST/S.168/B.68 Sub: Clarification regarding optional filing of annual return under notification No. 47/2019-State Tax dated 10th October, 2019 Attention is invited to notification No. 47/2019-State Tax dated 10th October, 2019 (hereinafter referred to as the said notification ) issued under section 148 of the Gujarat Goods and Services Tax Act, 2017 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the Chief Commissioner of State tax, 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 GGST 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 annu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 financial years before the due date. After t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase be brought to the notice of the Chief Commissioner of State Tax. 5. This circular shall be deemed to have been issued on the 18 th November, 2019. (J P Gupta) Chief Commissioner of State Tax, Gujarat State, Ahmedabad - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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