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Any taxpayers turnover less than 2cr for FY 2018-19
FOR FY 2018-19 IF FILED RETURN AFTER DUE DATE THEN LATE FEES IS APPLICABLE
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Quick Summary
Which return????
If your turnover is less than 2 Crore, than it's not mandatory for you to file GST Annual return GSTR 9 for F.Y 2018-19, it's optional for you.
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