GST Annual return 2022-23

This discussion clarifies the compulsory filing requirements for the GST Annual Return (GSTR-9) and GSTR-9C for the financial year 2022-23. Generally, filing is not mandatory for businesses with an annual turnover below ₹2 crore. For GSTR-9C, the threshold is ₹5 crore. However, it's advisable to file GSTR-9 if there are any mismatches between your GSTR-1, GSTR-3B, and the annual return.