Annual Return

As per the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, if a Registered Person's Aggregate Turnover exceeds Rs. 2 crore, then he is required to get his Accounts Audited by a Chartered Accountant or a Cost and Management Accountant and file a Reconciliation Statement and Audit Report in FORM GSTR-9C within 31st December of the following year.

Since your Aggregate Turnover is less than Rs. 2 crore, you are not required to file Reconciliation Statement and Audit Report i.e. GSTR-9C. Filing of GSTR-9 is compulsory.

No you are not require to file 9C .
In term of Rule 80(3), taxpayer whose aggregate turnover is more then 2 crore is liable to file 9C.

Hence you are not required

Since the turnover does not exceed 2 crores , auditing of accounts by a CA or CWA is not required so filling of gstr 9c is not mandatory.

According to Rule 80(3) of the CGST Rules 2017, Taxpayers having Aggregate Turnover more than Rs. 2 crore is required to get their Accounts audited by a CA or a CMA.

Hence you are not required to file FORM GSTR-9C.

A person whose turnover exceeds 2 crore rupees during the financial year needs to file GSTR 9C return.  In fact, the person whose turnover crosses above limit shall get his accounts audited by the chartered accountant.  

The Turnover of the complete year i.e. from 1st April, 2017 to 31st March, 2018 has to be considered into account for calculating the turnover. For example, if a taxpayer has a total turnover of Rs. 2.2 Cr for the period 1st April, 2017 to 31st March, 2018 and a turnover of Rs. 1.8 Cr for the period 1st July, 2017 to 31st March, 2018, then the taxpayer has to file form GSTR- 9C.

Who shall prepare GSTR 9C Reconciliation Statement

As a taxpayer, you can not file GSTR 9C Reconciliation yourself.  Therefore, the Chartered accountant shall prepare reconciliation and file it with certifications.  

The offline tool or gstr 9c format in excel will be available on GST portal.  The chartered accountants will able to use this offline excel utility of GSTR 9c to file this return.   Also, they may able file it online on GST portal.

Your turn over below ₹ 2 Crores.In this case your accounts not required under mandatory audited by CA or CWA and also 9 C is not mandatory.