Filing of FORM GSTR-9 for FY 2017-18 and FY 2018-19 has been made "OPTIONAL" for taxpayers whose Aggregate Turnover does not exceeds Rs. 2 crore.
So it is optional for you to file Annual Return. If you do not file it within the due date, then it will be deemed to be filed on the due date. It's better to file Annual Return since this is the last option to rectify mistakes done in GSTR-3B and GSTR-1.
Refer Notification No. 47/2019 - CT, dated 09.10.2019 read with Circular No. 124/2019 CT, dated 18.11.2019 for your reference.
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