Clearty regarding gst notification 09 ocotber

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as per 47ct notification dt 09/10/2019 is it required to furnish return for 2018-19 if return of 2017-18 has been filed ?for business with turnover below 1.5 crore.
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Its optional to file annual return for fy 2017-18 & 2018-19 for taxpayer whose turnover is below 2 .crore


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