Is it mandatory to file GSTR 9A of 18-19 of composition Dealer ?
If yes then can we only fill outward supply?
No Sir it's "OPTIONAL"...
As per Notification No. 47/2019 - Central Tax, dated 09th October 2019, Filing of Annual Return under Section 44(1) of the CGST Act 2017 ( FORM GSTR-9A ) for FY 2017-18 and FY 2018-19 for the Composition Scheme Dealers has been made "OPTIONAL". The same was also clarified via Circular No. 124/43/2019 - GST, dated 18th November 2019.
It shall be "deemed to be filed" on the due date if not filed by the taxable person.
Regards,
Shivam RC.
CAclubindia
