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TMI BlogClarification regarding optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... direct Taxes and Customs GST Policy Wing **** New Delhi, Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarification regarding optional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-rule (1) of rule 80 of the CGST 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 electronically in FORM GSTR-9 . Further, the said notification has made it optional to fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 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. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board. Hindi version would follow. (Yogendra Garg) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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