GSTR-9 has been made "OPTIONAL" for only those Taxpayers whose Aggregate Turnover did not exceed Rs. 2 crore for FY 2017-18 & FY 2018-19.
Hence if a Registered Person's Aggregate Turnover is less than or equals to Rs. 2 crores, he is not required to file Annual Return ( FORM GSTR-9 ) for FY 2017-18 and FY 2018-19.
For other Taxpayers, it is mandatory to file Annual Return ( FORM GSTR-9 ) within 30.11.2019 for FY 2017-18.
Refer Notification No. 47/2019 - CT, dated 09.10.2019. This can be accessed in the CBIC's official website.
Warm Regards.
Leave a Reply
Your are not logged in . Please login to post replies