GST annual return forms: A step towards anti-evasion

GST-the biggest indirect tax reform, even after 2 years of its implementation is still in its nascent stages. The due date for filing annual return forms and annual audit forms for the financial year 2017-18 i.e. GSTR-9, GSTR-9A, and GSTR-9C respectively have now been extended to November 30, 2019, which was August 31, 2018, before this. Presently, only two-thirds of the 11 million businesses…