India Customs Agency Clarifies Voluntary Filing of GST Returns

The Indian Central Board of Excise and Customs Nov. 18 issued a circular clarifying the optional tax filing provisions of a previous notification. The circular clarified that: 1) taxpayers with an annual turnover below 20 million Indian rupees (US$278,613) who haven’t filed their annual electronic return have the option to file GST forms for fiscal years 2017-18 and 2018-19; 2) after the due date filing the GST form for these years is not permitted; and 3) if any registered taxpayer notices that they have a tax liability when preparing their taxes, they may voluntarily pay it using the proper form. ...