As per the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, FORM GSTR-9C i.e. "Reconciliation Statement and Audit Report" is required to be filed by a registered person only when his Aggregate Turnover exceeds Rs. 2 crore.
Hence you are not required to file FORM GSTR-9C.
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