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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This discussion clarifies whether a closed proprietary firm must file an Annual Return (GSTR-9) for the financial years 2017-18 and 2018-19, even if nil returns were previously filed. Experts confirm that filing GSTR-9 is optional for taxpayers whose aggregate turnover was less than 2 crore for those specific years, as per Notification 47/2019 CT.