Gst annual filing

FORM GSTR 9 is the ANNUAL RETURN FORM which needs to be filed by every registered taxpayer irrespective of any turnover limit except by :

a). Input Services Distributor ( ISD ).
b). TDS u/s 51
c). TCS u/s 52
d). Non Resident Taxable Person ( NRTP ).
e). Casual Taxable Person ( CTP ).

FORM GSTR-9C is an Annual Reconciliation Statement and Audit Report Form which needs to be filed only by those Registered Persons having Turnover of more than Rs. 2 crore and needs to be certified by a Chartered Accountant or a Cost and Management Accountant by virtue of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017.

Since in your case your Aggregate Turnover is Rs. 98 lakhs ( does not exceeds Rs.2 crore ), you are not required to file GSTR-9C and Audit Report.

Hence file Annual Return in FORM GSTR 9 within 30th June 2019 inorder to avoid Late Fees of Rs. 100 per day.

Warm Regards.