TMI BlogClarification regarding optional filing of annual return under Notification (20/2019) No. FD 47 CSL 2017 dated 16th October, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 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 No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2017-18 and 2018-19, in respect of those registered persons. In order to clarify the issue and to ensure uniformity in the implementation 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 pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified 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 rupe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilment of input tax credit, he may pay the same through FORM GST DRC-03 . 4. Difficulty, if any, in the implementation of this Circular may be brought to the notice of this office. (SRIKAR M.S.) Commissioner of Commercial Taxes (Karnataka) Bengaluru - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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