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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 ..... 1. The Additional/Jt. Commissioner of State Taxes and Excise,(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, Bilasp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Himachal 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , at their own option file FORM GSTR-9A for the said financial years before the due date. After the due date of furnishing the annual return for the year 2017-18 and 2018-19, the common 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax dues by the taxpayers at any point in time.Therefore, irrespective of the time and quantum of tax which has not been paid or short paid, the taxpayer has the liberty to self-ascertain such 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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