For FY 2023-24, there is an exemption for filling GST annual return.
Those Assessee whose turnover is upto 2 crores is not mandatory to file GSTR-9 Form.
Those Assessee whose turnover is above 2 crores is mandatory to file GSTR-9 Form.
If not filed within the due date - late fees and penalties will be applicable.
Due Date is 31st December 2024.
Click Here To Know More
CAclubindia
