XYZ’s turnover in the F.Y. 2019 – 20 was more than Rs.5 crores and therefore they had filed Annual Return GSTR – 9 and GSTR – 9C. In the Financial Year 2020 – 21 their turnover was less than Rs.2 Crores. Are they required to file Annual Return GSTR – 9 and GSTR – 9C for Financial Year 2020 – 21?
CAclubindia
