As per Notification No. 47/2020 - Central Tax, dated 09th October 2020 read with Circular No. 124/43/2019 - GST, dated 18th November 2019, Filing of FORM GSTR-9A ( Annual Return ) by the Composition Scheme Dealers has been made "OPTIONAL" for the FY 2017-18 & FY 2018-19.