Gst annual return -input difference in form 2a and form 3b

Thank you for your suggestion. Sir, one more query regarding this. In your suggestion, Preparing reconciliation means filing Reconciliation statement Form 9C ? 

Our annual turnover is below 2 crore, Then how can we file Form 9C?

Thanks in advance...

NO YOU DONT NEED TO FILE ANY GSTR 9C OR NEEDED ANY RECONCILIATION AS PER GSTR 9C. , JUST IDENTIFY THE INVOICES ON WHICH YOU HAVE CLAIMED INPUT TAX CREDIT IN 3B BUT THESE INVOICES ARE NOT APPEARING IN GSTR 2A.  AND ARRANGE THE HARD COPIES OF THESE INVOICES 

Thank you Archit Sir for your suggestion...