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The Central  Board of Indirect Taxes and Customs, via their official Twitter handle, have clarified to the taxpayers that registered persons having an aggregate turnover of less than Rs. 2 crores, do not necessarily have to file GSTR 9 and 9C, as the same was made optional for them via Notification No. 77/2020 - Central Tax. Read the official Tweet below:

CBIC clarifies no GST Annual Return for registered person having turnover less than Rs. 2 crores

Please note furnishing of annual return under section 44(1) of the CGST Act for FY 2019-20 has been made optional for registered person having aggregate turnover less than Rs. 2 crore ( Refer notification No 77/2020- Central Tax, dated 15.10.2020).

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