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

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..... on regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. Attention is invited to notification No. 1729-F.T. dated 16th October, 2019 (hereinafter referred to as "the said notification") issued under section 148 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as "the said Act") providing for special procedure fo .....

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..... 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 furnish the annual return for FY 2017-18 and 2018-19 for those registered persons whose aggregate turnover in a financial year does no .....

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..... 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 the due date of furnishing the annual return for the year 2017-18 and 2018-19, the common portal shall not permit furnishing of FORM GSTR-9 for .....

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