Is it mandatory to file Form 9 for the FY 2017 - 18 to 2021 - 22 by a tax payer whose AATO is less than Rs. 2 crores ? Because, some of my friends have not filed Annual return since their annual turnover for the above mentioned period has been less than Rs. 2 crores for each year.
But now, they have been advised by their friends that, they should file the annual return for all the financial years from 2017 - 18 onward, before 31st of Aug, 2023 by availing GSTN's amnesty scheme. Is it true ? Pls. advice.
CAclubindia
