Limit for Annual Return

Filing of Annual Return ( FORM GSTR-9 ) is mandatory under GST by every registered taxable person except the following :

(a). Input Service Distributor (ISD).
(b). TDS Deductor U/s 51.
(c). TCS Collector U/s 52.
(d). Non Resident Taxable Person ( NRTP )
(e). Casual Taxable Person (CTP).

However certain relaxations have been provided by the Government with respect to filing of GST Annual Return for Financial Year 2017-18, 2018-19 & 2019-20.

As per Notification No. 47/2019 - Central Tax, dated 09th October 2019 read with Circular No. 124/43/2019 - GST, dated 18th November 2019, Annual Return ( FORM GSTR-9 ) under Section 44(1) of the CGST Act 2017 for "FY 2017-18 and FY 2018-19" has been made "OPTIONAL" for the taxpayers having Aggregate Turnover upto Rs. 2 crores.

If not filed by the taxable person on or before the due date, then it shall be "deemed to be filed" on the due date as per the above mentioned Circular.

Similarly for FY 2019-20, the Exemption limit / Optional of filing Annual Return ( FORM GSTR-9 ) by the taxpayers having Aggregate Turnover upto Rs. 2 crores will continue and the same has been notified vide Notification No. 77/2020 - Central Tax, dated 15th October 2020.