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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details