GSTR annual return for Regular dealer having turnover upto 1.5 crore

Gov had made it optional to file annual return whose turnover is upto 5 cr in fy 2018-19. so it is not mandatory but if u wish to file u can.

turnover limit of 5 cr is only for fy 2018-19. in other fy turnover limit is only 2cr.

As per Notification 47/2019 CT , Those registered person whose turnover in FY is not Exceeding 2 crore is optional to file annual Return for Fy 2017-18 & FY 2018-19 .

it is supposed to be filed after the due date.

So if there is any variances in filing 3B or GSTR 1 for the said period , the person should file the annual return ,can rectify the same .

Filing of annual return is mandatory only if your turnover at PAN India basis is more than 2 crores.