As per Notification No. 77/2020 - Central Tax, dated 15th October 2020, Filing of GSTR-9 ( Annual Return ) U/s 44 of the CGST Act 2017 for FY 2019-20 has been made "OPTIONAL" for the small taxpayers having aggregate turnover upto "Rs. 2 crores."
Hence if your aggregate turnover is upto Rs. 2 crores, then it is OPTIONAL for you to file Annual Return for FY 2019-20. And if your aggregate turnover is more than Rs. 2 crores, then it is Mandatory to file FORM GSTR-9.