Does GSTR 9A for the year 2017-18 (COMPOSITION SCHEME) is compulsory or not, if the turnover is less than 2 CRORE Rupees?
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Quick Summary
For the financial year 2017-18, the GSTR 9A annual return for businesses under the composition scheme is optional if your turnover is less than ₹2 crore. This is confirmed by CBIC circular No. 124/43/2019 dated 18/11/2019. While optional, it is advisable to file before the due date.
GSTR 9A for composition Scheme isoptional ,whose turnover is less than 2 Crore for F.Y 2017-18 vide CBIC circular No 124 /43/ 2019 dated 18/11/2019 . please refer circular on CBIC web site ,However it,s better to file before due date in my view .