CBIC issues clarification regarding optional filing of annual return

CBIC issues clarification regarding optional filing of annual return under notification No. 47/2019-Central Tax for FY 2017-18 and 2018-19 for those registered persons whose aggregate turnover in a financial year does not exceed Rs. 2 crores; Explains that, a taxpayer/ composition taxpayer, may, at their own option file FORM GSTR-9/9A for the said financial years before the due date and  common portal shall not permit furnishing of FORM GSTR-9/9A for the said period afte...