Negative values in GSTR9

You no need file return at all, as your turnover is lesser than 2crs

But in table 4 of GSTR 9 the figures are autopopulated on the basis of GSTR 1 file for the year ...... so if you have filed your GSTR 1 , by showing sale in sale table & goods return in CNT/DNT table the same is going reflect in GSTR 9 also.

Moreover as per Notification 47/2019 CT , you are not required file GSTR 9 if your aggregate turnover is below 2 crore

But I has multiple registrations and my over all turnover is exceeding 5 crores


and moreover the negative declared in GSTR-1 are deferring from actual values