Gstr 9 optional for whom ?

What is your aggregate turnover in F.Y 20-21 ?.

3.5 crore

It was also decided on that meeting that GSTR 9/9A for Financial Year 2020-2021 will be optional for taxpayers having aggregate Annual Turnover up to Rs. 2 Cr. and reconciliation statement in Form GSTR 9C will be made optional for taxpayers having aggregate Annual Turnover up to Rs. 5 Cr.

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Refer Notification 30 (CT) dated 30/7/21 and
Notification 31(CT) dated 30/7/21.