9911796707
TMI BlogClarification regarding optional filing of annual return under notification No. 47/2019-State Tax dated 20th November, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ,(South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as "the HPGST Rules"). 2. Vide the said notification it is provided that the annual return shall be deemed to be furnished on the due date if it has not been furnished before the due date for the financial year 2017-18 and 2018-19, in respect of those registered persons. In order to clarify the issue and to ensure uniform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon portal shall not permit furnishing of FORM GSTR-9A for the said period. b. As per sub-rule (1) of rule 80 of the HPGST Rules, every registered person other than an Input Service Distributor, a person paying tax under section 51 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 electronica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h tax amount and pay it through FORM GST DRC-03. Accordingly, it is clarified that if any registered tax payer, during course of reconciliation of his accounts, notices any short payment of tax or ineligible availment of input tax credit, he may pay the same through FORM GST DRC-03. 4. This circular shall come into force w.e.f. 18.11.2019. 5. Difficulty, if any, in the implementation of this Cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
