For businesses with a turnover under ₹2 crore, filing GSTR-9 is currently optional. However, it is strongly advised to file it. This allows you to submit accurate input and output data, reducing the risk of future departmental assessments based on available information.
24 January 2020
Not mandatory now since made optional but advised to file it since you have only last chance to submit your correct input and output and you do not want to risk assessment by department in future on the basis of material before it.