Relaxation to MSMEs from furnishing of Reconciliation Statement in FORM GSTR-9C,for the financial year 2018-19, for taxpayers having aggregate turnover below Rs. 5 crores.
The relaxation given by the Government regarding not filing GSTR -9C is for the taxpayers having turnover less than Rs. 5 crore. A new Proviso to Rule 80 clause (3) of the CGST Rules 2017 was inserted to give this relaxation for FY 2018-19.
So if a registered person's Aggregate Turnover is less than Rs. 5 crore, then he may not file GSTR-9C.