Annual Return

Whereas GSTR-9C is the reconciliation statement to be submitted by those GST registered taxpayers to whom GST audit applies. GST Audit applies to those taxpayers whose turnover exceeds Rs. 2 crores. Audited financial statements must be filed by the taxpayers along with this after obtaining certification from the auditor or a Chartered Accountant or a CMA

@ Mr Suresh.,

As per Your turn over GSTR-9C not applicable. So, no need to file.

No.. 9C is not applicable to you . (Refer rule 80 read with Section 35 of CGST Act)

Yes 9C can be file only if any clarification which is missed to provided in filing GSTR 9 , then it's better to file 9C.

Note : taxpayer whose Aggregate Turnover below 2 crore can file 9C but it's not mandatory