Notification 79/2020 CT

Is the annual return for fy 19-20 also been made optional fr them or its just the audit? 

dear mackie

as per notification the proviso inserted talks about the limit of 5 crore for gstr-9C only , hence for gstr-9 the 2 crore limit as of day is only for fy 2017-18 & 2018-19

dear mackie

yes in term of notification 77/2020 CT : taxpayer having aggregate turnover upto 2crore is being optional to file GSTR 9 for FY 2019-20