Gst 9 filing minimum criteria

It is not mandatory to file GSTR-9 for such taxpayers.

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.

Aggregate Turnover of 2 Crore is for the whole year or proportionate 9 months for the F Y 17-18 ?

It is considered from July'17  to March'18

Turnover of Rs. 2 crore will be considered from "JULY 2017 to MARCH 2018".