17 September 2020
As per Notification No. 47/2019-CT, dated 09th October 2019 read with Circular No. 124/43/2019 - GST, dated 18th November 2019, Filing of Annual Return has been made "OPTIONAL" for taxpayers having Aggregate Turnover upto Rs. 2 crores for FY 2017-18 & FY 2018-19.
And Aggregate Turnover as defined u/s 2(6) of the CGST Act 2017 excludes - "CGST, SGST, UTGST, IGST and Cess.
So your Aggregate Turnover as per GST Law is Rs. 1.7 crores, which is within the limit of Rs. 2 crores. So for you filing GSTR-9 for FY 2018-19 is "OPTIONAL".