GSTR 9C filing

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If one person has a turnover of Rs. 17 lacs, is it compulsory for him to file GSTR 9C???
If not than why GSTR 9C is reflecting on annual return page???
Replies (2)
no turnover exceeds 2 crores gst 9c applicable
As per Section 35 of CGST Act , 9C is to be file by only those taxpayer whose Aggregate Turnover Exceeds 2crore

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