Dear Experts if one proprietary firm closed on November 2018 and 17-18 , 18-19 All return are Nil filed
then Annual Return of both years are mandatory for file????
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Annual Return compulsory for closed firm
Replies (4)
Not required if sales were less than 2cr
Not required I turnover is less than 2 crores, but final return shall be there
No ..It is optional for the taxable person to file GSTR-9, if turnover is lesser than 2 crores into f.y. 2017-18
In term of Notification 47/2019 CT it's optional if the Aggregate Turnover is less then 2Crore
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