30 October 2019
We are register Dealer in GST Act. Our ANNUAL TURNOVER is rupees 187.28 crores for the Financial Year 2017-18 & rupees 288.50 Crores for the Financial Year 2018-19 GSTR 9 RETURN is compulsory us for the F.Y. 2017-18 & 2018-19 both year or only 2018-19 year
30 October 2019
The CBIC vide Notification No. 47/2019 dated October 09, 2019 has notified that filing of Annual Return 9 is optional for those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees for both the year 2017-18 & 2018-19.
In your case annual turnover is less than 2 Crores in 2017-18 (in case it is 187. 28 lakhs / 1.87 crores ) it's optional for 2017-18 and compulsory for 2018-19 .