Clarification regarding optional filing of annual return under notification issued in the G.O.Ms.No.469, Revenue (Commercial Taxes-II) Department, Dated 21.11.2019 (Notification No. 47/2019- Central Tax dated 9th October, 2019)

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..... Proceedings of the Chief Commissioner of State Tax Andhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. Circular No.124/43/2019 (Central) 02/2020 (State). Dt. 10.01.2020 Sub: Clarification regarding optional filing of annual return under notification issued in the G.O.Ms.No.469, Revenue (Commercial Taxes-II) Department, Dated 21.11.201 .....

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..... tion 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 uniformity in the implementation of the provisions of the law across field formations, the Chief Commissioner, in exercise of his po .....

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..... . b. As per sub-rule (1) of rule 80 of the APGST 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 nonresident 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 option .....

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..... 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 DRC03. 4. Difficulty if any, in the implementation of this circular may be brought to the notice of the Chief Commissioner of State Tax . Chief Commissioner of Stat .....

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