GST Circular No 124/2019

Although the option available to not to file GSTR-9A(Composition dealers) and GSTR-9(Annual aggregate turnover below Rs 2 crore) for FY 2017-18 and FY 2018-19, it has been clarified that such taxpayers who wish to file can do so only before the designated due dates. The GST portal shall not allow the filing thereafter.

However taxpayer can make voluntary payment of taxes at any point in time for taxes short paid/ unpaid through DRC-03