As per Notification No. 47/2019 - Central Tax, dated 09th October 2019, Filing of Annual Return i.e. 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.
For F.Y 2019-20 and onwards there is no such Exemption to any taxpayer. So from 2019-20 mandatory for all, as on date,..may be in future Exemption or any limit criteria provided by Government.
As per section 44 of the CGST act 2017 last date for filing annual return of 2019-20 is on or before 31/12/2020 following the end of such financial year , but it may change .
The due date to file FORM GSTR-9 ( Annual Return ) for FY 2019-20 is "31st December 2020" , which is as per GST Law ( Section 44(1) of the CGST Act 2017 ). But since the due date of GSTR-9 for FY 2018-19 has been extended and expected to be further extended, the due date for FY 2019-20 will also be extended.