Annual return Due date

Annual return is mandatory for every registered persons (except for casual, non-resident, person paying TCS, TDS ect). There is no turnover limit for annual return.

The turnover limit of 2cr is only for Audit. In case the turnover during the financial year is more than 2crs then the annual returns, reconsiliation statements has to be certified by professionals. 

Currently there is no format prescibed for annual return Form GSTR-9, certified copies in Form GSTR-9C.