A think-tank within the Central Board of Indirect Taxes and Customs (CBIC) has recommended that the revenue threshold for annual GST return be raised to Rs 10 crore from Rs 2 crore currently to avoid burdening smaller taxpayers. The tax department recently issued the format for GSTR-9C, which is required to be furnished by taxpayers with revenue of above Rs 2 crore. These assessees are also required to get their books audited by a chartered accountant. \u201cFiling of annual returns will involve compiling of lots of information\/data and for small taxpayers it will be a huge burden. Accordingly, it is proposed that the threshold limit for filing annual return-9C may be increased to `10 crore,\u201d the Directorate General of GST (DGGST) wrote to the GST policy wing last week. The DGGST assists the policy wing of GST as a think-tank. Additionally, the department suggested that offline utility for annual forms be provided to taxpayers quickly for them to practise in real-time basis. \u201cA check should be incorporated in the GSTR-9 and GST-9A formats, which wouldn't allow taxpayers to file the annual return unless they have filed all GSTR-1 and GSTR-3B returns for the financial year for which annual return is being filed,\u201d the letter seen by FE said. In another letter dispatched earlier this month, the DGGST had raised reservations about some of the provisions in the new return filing system, which is being readied by the GST Network. It flagged the provision of allowing a supplier to amend invoices before it is locked by the recipient as being prone to misuse. \u201cNo change should be permitted in the quantity of goods; it will provide a legal channel to unscrupulous suppliers to supply goods clandestinely\/without payment of tax,\u201d the DGGST said.