Clarification regarding optional filing of annual return under Notification No. 47/2019-State Tax dated 10th October, 2019

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..... fication No. 47/2019-State Tax dated 10th October, 2019--Regarding Attention is invited to Notification No. 47/2019-State Tax, dated 27th December, 2019 (hereinafter referred to as "the said notification") issued under section 148 of the Jharkhand Goods and Services Tax Act, 2017 (hereinafter referred to as "the said Act") providing for special procedure for those registered persons whose aggrega .....

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..... as below : (a) As per proviso to sub-rule (1) of rule 80 of the JGST 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 financial years 2017-18 and 2018-19 for those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees, .....

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..... istered 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 years 2017-18 and 2018-19, the common portal shall not permit furnishing of Form GSTR-9 for the said per .....

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