Gate 9 for FY 18-19

sir
who are exempted from filing of gatr 9 .
please guide me
thanking you
Replies (5)
Quick Summary
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.

As per Notification No. 47/2019 - Central Tax, dated 09th October 2019, Filing of Annual Return i.e. FORM GSTR-9 under Section 44(1) of the CGST Act 2017 for "FY 2017-18 and FY 2018-19" has been made "OPTIONAL" for the taxpayers having Aggregate Turnover upto Rs. 2 crores

So, if your Turnover below 2 crore, than it's not mandatory to file GSTR 9 of F.Y 2018-19..
Sir turnover upto 5 crores will be optional
If you Turnover is less than 2 Crores : than Both GSTR 9 and GSTR 9C - OPTIONAL for F.Y 2018-19

If your turnover more than 2 crore but less than 5 Crore, than GSTR 9 mandatory but GSTR 9C - OPTIONAL for F.Y 2018-19

And If your Turnover more than 5 Crore than both GSTR 9 and GSTR 9C - mandatory for F.Y 2018-19

Suppose any company have same pan  registration in four state in India havaing turnover 1.5 cr each state.

My question is should file GSTR 9 and 9c  by said company

Yes, Compulsory...it's on PAN basis

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