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
For the financial year 2018-19, taxpayers with a turnover of less than 2 Crore were not required to file the annual GST return (GSTR 9); filing was optional. This discussion clarifies whether late fees are applicable in such cases, especially if the return was filed after the due date.

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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