This discussion clarifies the applicability of GSTR-9 and GSTR-9C based on annual turnover. GSTR-9 is optional for businesses with turnover up to ₹2 crore, while GSTR-9C applies to those with ₹2 crore or more. The criteria for aggregate turnover apply to all registered taxpayers under a single PAN, including individuals, LLPs, and private limited companies.
05 March 2020
GSTR-9 is optional for whose turnover upto 2 crore or less than 2 crore and GSTR-9C applicable for whose turnover is 2 crore or exceed 2 crore. Is it Aggregate turnover criteria applicable for Private limited and LLP also?