GSTR annual return for Regular dealer having turnover upto 1.5 crore

This discussion clarifies the requirement for filing GSTR annual returns for dealers with a turnover up to 1.5 crore. For FY 2018-19, filing the annual return was optional for businesses with a turnover up to 5 crore. For other financial years, this threshold is 2 crore. Notification 47/2019 CT states that it's optional to file for FY 2017-18 and FY 2018-19 if turnover doesn't exceed 2 crore, and it can be filed after the due date to rectify discrepancies in GSTR-1 or GSTR-3B.