Non filling of gstr 9 below 1.5 Crore sale

As per  the rule 80 (3)  of the CGST rules 2017  , If your Aggregate  turnover  exceeds  2 crore , Shall  get  his accounts  audited , under  sub section 5 of the section 35  and furnish  copy of   annual  audited account  , and reconciliation   statement  duly  certified   in From GSTR 9C 

Aggregate Turnover  as per  section 2(6)  of the CGST  act  as follows  

Aggregate Turnover =  Taxable supply ( No  RCM) ,

                                         Exempt  supply ,

                                         Export supply ,

                                        Inter-sate supply ,

excluding  CGST , SGST , IGST , UTGST . 

You can if you want to but as per notification issued by GSTN it is not mandatory to file GSTR-9C if you PAN level turnover is less than 2 crores

Its optional for you but doesn't mean you cannot file GSTR-9 & 9C. You can file if you want to