Annual GST Return

This discussion clarifies the mandatory or optional nature of filing the annual GST return (Form GSTR-9A) for composite dealers with an annual turnover under 1.5 crore. For FY 2017-18 and FY 2018-19, filing GSTR-9A was made optional for these dealers, as per Circular No. 124/43/2019 - GST. The query seeks further clarification on the requirements for FY 2019-20 and subsequent financial years.