Gate 9 for FY 18-19

For the financial year 2018-19, filing the GSTR-9 annual return is optional for taxpayers whose aggregate turnover is up to ₹2 crores. If your turnover is between ₹2 crores and ₹5 crores, GSTR-9 is mandatory, but GSTR-9C remains optional. Businesses with a turnover exceeding ₹5 crores must file both GSTR-9 and GSTR-9C. Importantly, these thresholds are applied on a PAN basis, meaning if a company has multiple registrations under the same PAN, their total turnover across all states determines their filing obligation.