Filing of Annual Return ( FORM GSTR-9 ) has been made "OPTIONAL" for FY 2017-18 and FY 2018-19 for taxable persons whose Aggregate Turnover is less than Rs. 2 crores.
So it is OPTIONAL but not EXEMPTED. But it is better to file Annual Return since you can rectify any mistakes caused in FORM GSTR-1 and FORM GSTR-3B.
Agree with Suresh Jain. If you do not file your Annual Return on the grounds of turnover being less than Rs. 2 crore, then "it will be deemed to be FILED". Information will be extracted from your GSTR-1, GSTR-2A and GSTR-3B. But the problem is that if any mistake was caused while filing FORM GSTR-1 or FORM GSTR-3B, then your Annual Return also will be filed with those mistake details.
Leave a Reply
Your are not logged in . Please login to post replies