As per Notification 47/2019 , those taxpayer whose turnover is below 2 crore is not required to file GSTR 9.
But in my view if there is any difference in GSTR 1 & in 3B with comparing data with books , then you must file GSTR 9 . Else your data need to be finalized on the basis of GSTr 1 & GSTr 3B filed for the period.
It is optional to file gstr 9 for taxpayers having turnover less than 2 crore but if you not file the gstr 9 then the autopopulated figure shown in gstr 9 be consider as deemed filed.
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