S M Gala (Head: F & A) 20 September 2019
GST Council Important Decision (20.9.19) regarding annual returns
1. GST Annual Returns GSTR-9, 9A Optional for those with turnover upto 2cr for FY 17-18 & 18-19.
2. Those with turnover above 2cr to still file GSTR9.
3. No relief in case of GSTR-9C as it’s applicable only where turnover exceeds 2cr.
4. GSTR-9 also to be made “Saral”.