Eye Share: Unintended Problems Caused by Relaxations in the Requirement to File Annual GST Returns

One of the significant announcement made by the GST Council in its 37th meeting held on September 20, 2019 was regarding annual filing of GSTR 9 made “optional” for regular tax-payers having turnover upto Rs 2 crores and waiving the requirement of filing GSTR-9A for composition taxpayers.Mr. Naveen Kumar Dhandaria (Chartered Accountant, D. Dhandaria & Company) in his intriguing article discusses the unintended ramifications of the above recommendation h...