GSTR 9A fy 2018-19

Filing of Annual Return ( FORM GSTR-9A ) for FY 2017-18 and FY 2018-19 for the Composition Scheme Dealers has been made "OPTIONAL". The same was clarified via Circular No. 124/43/2019 - GST, dated 18th November 2019.

And note that Composition Scheme Dealers can have turnover upto Rs. 1.5 crores.

Sir what about regular scheme dealers please clarify shivam sir

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

The same was also clarified by CBIC 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.

"ANNUAL RETURN - GSTR-9 & AUDIT REPORT - GSTR-9C for Regular Scheme Dealers" :-

Turnover upto Rs. 2 crores : FORM GSTR-9 "OPTIONAL" for FY 2017-18 & FY 2018-19.

Turnover MORE than Rs. 2 crores but UPTO Rs. 5 crores : GSTR-9 "COMPULSORY" and GSTR-9C "OPTIONAL" for FY 2018-19.

Turnover MORE than Rs. 5 crores : BOTH FORM GSTR-9 as well as FORM GSTR-9C is "COMPULSORY."

Regards,
Shivam RC.

Thanks sir

Your always Welcome Sir...