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GSTR 9 F.Y.18-19

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it is mandatory to file gstr 9 if turn over is less then. 2 cr if I will not filed then what problem should occur in future.
department give anu notice regarding that ???

please reply
Replies (4)
No Sir it's not MANDATORY to file Annual Return ( FORM GSTR-9 ) if your Aggregate Turnover is less than Rs. 2 crores.

As per Notification No. 47/2019 - Central Tax, dated 09th October 2019, Filing of Annual Return i.e. FORM GSTR-9 under Section 44(1) of the CGST Act 2017 for "FY 2017-18 and FY 2018-19" has been made "OPTIONAL" for the taxpayers having Aggregate Turnover upto Rs. 2 crores.

The same was also clarified by CBIC via Circular No. 124/43/2019 - GST, dated 18th November 2019.

It shall be "deemed to be filed" on the due date if not filed by the taxable person on or before the due date.
It's not mandatory to file Annual return for F.Y 2018-19 if your Turnover is less than 2 Crores.

But if you have any mistakes in your GST return like less tax Paid ect. anything...than you can rectify that mistake' through annual return, otherwise not required to be filed..
My turn over is less than 2 cr if I not filed gstr 9 then in future department will give any notice or not please clarify sir
No, Department will not give any notice because as per Law it's "Optional" for you to file GSTR 9..if turnover less than 2 crore for F.Y 2017-18 and F.Y 2018-19...
As Per Notification GSTR 9 shall be "deemed to be filed" on the due date if not filed by the taxable person on or before the due date...
Data filed in GSTR 3B and 1 will be considered as final..


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