GSTR-9 Filing


This query is : Resolved 

07 December 2025 Hi,

I had amended a export invoice under LUT of FY 2024-25 in FY 2025-26 Sept GSTR 1. Now i want to know is it compulsory to file GSTR 9? As my turnover is below 2Cr.

07 December 2025 NO — You are NOT required to file GSTR-9
because your aggregate turnover is below ₹2 crore for FY 2024-25.
The fact that you amended an export invoice in FY 2025-26 (September GSTR-1) does NOT change your GSTR-9 filing requirement.


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