The government vide circular no. 124 has clarified that filing of GSTR 9A is optional for the composition dealer, if turnover does not exceeds to Rs. 2 crores.
the relevant para of the said circular reads as follows: As per proviso to sub-rule (1) of rule 80 of the CGST Rules, a person paying tax under
section 10 is required to furnish the annual return in FORM GSTR-9A. Since the said
notification has made it optional to furnish the annual return for FY 2017-18 and 2018-19
for those registered persons whose aggregate turnover in a financial year does not exceed
two crore rupees, it is clarified that the tax payers under composition scheme, may, at their
own option file FORM GSTR-9A for the said financial years before the due date. After
the due date of furnishing the annual return for the year 2017-18 and 2018-19, the common
portal shall not permit furnishing of FORM GSTR-9A for the said period.
In term of Notification 47/2019 , the taxpayer whose turnover is below 2 crore is not required to file annual return & composit dealer do cover under the same , hence not required to file 9A
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