The GST Council, in its meeting recommended the following Law & Procedure related changes :
Relaxation in filing of annual returns for MSMEsfor FY 2017-18 and FY 2018-19 as under:
waiver of the requirement of filing FORM GSTR-9A for Composition Taxpayers for the said tax periods; and
filing of FORM GSTR-9 for those taxpayers who (are required to file the said return but) have aggregate turnover up to Rs. 2 crores made optional for the said tax periods.
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