Below 2crore turnover is not eligible for R9 filing

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hello sir
if turnover is below 2crore is need not to file GST R9 anuval return.
please confirm
Replies (2)
Dear
It will be optional for below 2 crore turnover. but if u not file GSTR 9 than your 3B and 1 data for that FY 2017-18 will be final data.
Yes it's optional in term of Notification 47/2019 CT , but if there is any variation in GSTR1, GSTR 3B filed with your books , then you must file GSTR 9


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