This discussion clarifies the mandatory filing of the GST annual return (GSTR-9). The company's aggregate turnover of ₹2.57 crores, which includes ₹2.29 crores in export services under LUT, exceeds the ₹2 crore threshold. Therefore, filing the annual return is compulsory for their business.
09 July 2026
Sir, during 25-26 our company has turn over come 2.57 crore out of this 2.29crore is export turnover (export service ) under LUT balance 27.85 is local sales .Export service 2.29 crore is updated in GST as Nil rate . Let's me know 1. in this case annual return is compulsory 2. what is limit is annual return in gst
10 July 2026
Yes, filing the annual return (GSTR-9) is mandatory for your company.
The statutory threshold for mandatory GSTR-9 filing is an aggregate turnover exceeding ₹2 crores. Because exports under LUT are fully included when computing this limit, your total aggregate turnover stands at ₹2.57 crores, making compliance compulsory.