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

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..... er Notification 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 aggr .....

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..... d 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, i .....

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..... ered 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 period .....

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