Annual return 9C

no not required

Auditing limit of turnover in Income tax

As per the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, a person is required to get his accounts audited ( GST Audit ) by a chartered accountant or a cost accountant only when his Aggregate Turnover exceeds Rs. 2 crore.

Since your turnover is less than Rs. 2 crore, you are not required to comply with the Provision of Section 35(5) of the CGST Act 2017 and also not required to file FORM GSTR 9C.