For the financial year 2020-21, this discussion clarifies the compulsory filing of GSTR 9 and GSTR 9C based on turnover. GSTR 9 is not mandatory for assesses with a turnover below Rs. 2 crore. However, GSTR 9C is compulsory for those with a turnover exceeding Rs. 5 crore, and it can be filed on a self-certification basis without the need for an audit.
28 February 2022
For F Y 20-21 my question is For assesses having Turnover below Rs.2Cr filing of GSTR 9 is not compulsory and GSTR 9C is compulsory for assesses having Turnover above Rs.5Cr ?