GSTR 9A_18-19

No Sir it's "OPTIONAL"...

As per Notification No. 47/2019 - Central Tax, dated 09th October 2019, Filing of Annual Return under Section 44(1) of the CGST Act 2017 ( FORM GSTR-9A ) for FY 2017-18 and FY 2018-19 for the Composition Scheme Dealers has been made "OPTIONAL". The same was also clarified 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.

Regards,
Shivam RC.