TMI BlogClarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 124/43/2019-GST ) DATED: 21.11.2019 Sub: Clarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9 th October, 2019. Attention is invited to notification No. 1729-F.T. dated 16 th October, 2019 (hereinafter referred to as the said notification ) issued under section 148 of the West Bengal Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the law across field formations, the Commissioner, in exercise of his 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 WBGST 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 furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 financial years before the due date. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be brought to the notice of the Commissioner. 2. This Trade Circular shall be deemed to have come into force on 18.11.2019. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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