Clarification regarding optional filing of annual return under Notification (20/2019) No. FD 47 CSL 2017 dated 16th October, 2019

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..... d: 02-12-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-29/2019-20 Sub: Clarification regarding optional filing of annual return under Notification (20/2019) No. FD 47 CSL 2017 dated 16th October, 2019 - regarding Attention is invited to Notification (20/2019) No. FD 47 CSL 2017 dated 10 October, 2019 (hereinafter referred to as "the said notification") issued under section 14 .....

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..... plementation of the provisions of the law across field formations, in exercise of powers conferred by section 168 (1) of the said Act, the issues raised are hereby clarified as below:- a. As per proviso to sub-rule (1) of rule 80 of the KGST 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 fu .....

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..... onically 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 the due dat .....

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