Shivam RC (Student) 11 December 2019
Filing of FORM GSTR-9 i.e. ANNUAL RETURN has been made optional for FY 2017-18 & FY 2018-19 for small taxpayers i.e. whose Aggregate Turnover is less than Rs. 2 crores.
So it is not mandatory to file Annual Return. But it would be better to file it since if you don't file it within the prescribed due dates, then it would be deemed to be filed on the due date. If there is some mistakes in your R-1 or 3B Returns , you can rectify it by filing Annual Return.