(Tax and Business Consultant)
09 October 2020
for your reference,
As per Notification No. 47/2019 - Central Tax, dated 09th October 2019, Filing of Annual Return under Section 44(1) of the CGST Act 2017 ( FORM GSTR-9A ) for FY 2017-18 and FY 2018-19 for the Composition Scheme Dealers has been made "OPTIONAL". The same was also clarified via Circular No. 124/43/2019 - GST, dated 18th November 2019.
It shall be "deemed to be filed" on the due date if not filed by the taxable person.
[Annual return is OPTIONAL if turnover below 2 Crore (for 17-18,18-19), and Composition dealer's turnover always be below 2 Crore, because limit for Composition is 1.5 Crores only]