The GSTR 9 annual return filing for FY 2017-18 and FY 2018-19 is now optional for taxpayers whose aggregate turnover is up to Rs. 2 crores. However, it remains mandatory for those with a turnover exceeding Rs. 2 crores. This change was introduced via Notification No. 47/2019 and Circular No. 124/43/2019.
Filing of Annual Return ( FORM GSTR-9 ) for FY 2017-18 and FY 2018-19 has been made "OPTIONAL" for taxpayers having Aggregate Turnover upto Rs. 2 crores.
Refer Notification No. 47/2019 - Central Tax, dated 9th October 2019 read with Circular No. 124/43/2019 - GST, dated 18th November 2019.
Filing of Annual Return ( FORM GSTR-9 ) for FY 2017-18 and FY 2018-19 has been made "OPTIONAL" for taxpayers having Aggregate Turnover upto Rs. 2 crores.