Annual return for FY 2018-19

This discussion clarifies whether filing the GSTR 9 annual return for FY 2018-19 is mandatory for businesses with a turnover under £2 crore. While not compulsory in such cases, filing is recommended to reconcile any carried-forward Input Tax Credit (ITC) from FY 2017-18. It's also advised if there's a mismatch between your book turnover and monthly filed returns, to ensure accuracy and settle any outstanding liabilities with interest.