As per circular 124/43/2019 dated 18/11/2019 filing of GSTR9 for F.Y 2017-18 and 2018-19 is.made optional whose aggregate turnover is less than 2 crore , however in my opinion even if your turnover is than 2 Crore you file it . Also confirm with others .
Filing of FORM GSTR-9 ( Annual Return ) for FY 2017-18 and FY 2018-19 has been made "OPTIONAL" for the taxpayers having Aggregate Turnover upto Rs. 2 crores.
It will be "DEEMED TO BE FILED" if you do not file it within the due date of filing Annual Return.
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