Circular No. 124/43/2019 - Clarification regarding filing of optional Annual returns under GST
Circular No. 124/43/2019 – Clarification regarding filing of optional Annual returns under GST
On 18-11-2019, the CBIC has issued the clarification regarding the optional filing of Annual returns of the taxable persons whose turnover do not exceed Rs. 2 crores. In this clarification, the emphasis have been laid on the following points:-
a. For the taxable persons opted for Composition scheme, they have to file the Form GSTR 9A. However as per the notification dated 9th October 2019, it is…
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