As per Notification No. 47/2019 - Central Tax, dated 09th October 2019 read with Circular No. 124/43/2019 - GST, dated 18th November 2019, Annual Return ( GSTR-9 ) for FY 2017-18 and FY 2018-19 has been made "OPTIONAL" for the Taxpayers having Aggregate Turnover upto Rs. 2 crores.