GST-9 is require to file

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Sir Total turnover is considered including closing stock or excluding closing stock.

if excluding closing stock  total turnover is 1.99 Cr. GSTR-9 file is mandatory or optional.

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Turnover in common parlance means Sales which does not includes Closing Stock.

Aggregate Turnover as defined under Section 2(6) of the CGST Act 2017 means the "aggregate value of all taxable supplies ( excluding the value of inward supply the tax on which is payable under RCM basis ), exempt supply, export of goods or services or both and Inter State Supply of persons having the same PAN to be computed on all india basis but excludes CGST, SGST, IGST, UTGST and Cess.

Moreover as per Notification No. 47/2019 - Central Tax, dated 09th October 2019 read with Circular No. 124/2019 - GST, dated 18th November 2019, Filing of Annual Return ( FORM GSTR-9 ) for the FY 2017-18 & FY 2018-19 has been made "OPTIONAL" for the taxpayers having Aggregate Turnover upto Rs. 2 crores.

Since your Annual Aggregate Turnover is less than Rs. 2 crores, your are not required to file Annual Return (i.e. OPTIONAL).

If you choose not to file GSTR-9 ( being it optional ), then kindly note that it shall be "deemed to be filed on the due date" on the basis of figures which are available in GSTR-1, GSTR-2A and GSTR-3B.

If you choose not to file then GSTR-9 will be optional


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