A person registered GST as a regular tax payer. Annual turnover of such person is within 50 lakhs.
Whether it is mandatory for such person to file annual return. ??
Please guide...
If Turnover is upto Rs. 2 Crores then filing of annual return (GSTR-9) is optional for f.y. 2017-18 and 2018-19.
if annual return is not filled, then auto populated data shall be deemed as final data.
Hence although it is optional, it is recommended/advisable to file annual return.
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