This discussion clarifies whether filing the annual GST-9 return is mandatory for businesses with a total receipt amount below ₹2 crore. The consensus is that it is not mandatory in such cases. This applies even if the professional services receipt amount is ₹90 lakh, as there's no separate requirement for service providers.
21 January 2020
A person provide professional services to his client and total receipt amount is below of 2 crore. So this case Gstr-9 mandatory or not?