Annual return

Yes, provided the turnover is more than 2 crores.

I m asking about gstr 9A

Dear Sir,

The government vide circular no. 124 has clarified that filing of GSTR 9A is optional for the composition dealer, if turnover does not exceeds to Rs. 2 crores.

the relevant para of the said circular reads as follows:
As per proviso to sub-rule (1) of rule 80 of the CGST Rules, a person paying tax under
section 10 is required to furnish the annual return in FORM GSTR-9A. Since the said
notification has made it optional to furnish the annual return for FY 2017-18 and 2018-19
for those registered persons whose aggregate turnover in a financial year does not exceed
two crore rupees, it is clarified that the tax payers under composition scheme, may, at their
own option file FORM GSTR-9A for the said financial years before the due date. After
the due date of furnishing the annual return for the year 2017-18 and 2018-19, the common
portal shall not permit furnishing of FORM GSTR-9A for the said period.

In term of Notification 47/2019 , the taxpayer whose turnover is below 2 crore is not required to file annual return & composit dealer do cover under the same , hence not required to file 9A

Yes... I agreed to Mr Pankaj Rawat Ji reply...

@ Mr Narayan Maheshwari.,

Annual return for Composition dealer is not required or optional.