form no 9A for the year 2018-19 it is mandatory for
composition dealers below turnover up to 25 lacs .yearly return for the year 2018-19
No Sir it is "OPTIONAL"...
As per Notification No. 47/2020 - Central Tax, dated 09th October 2020 read with Circular No. 124/43/2019 - GST, dated 18th November 2019, Filing of FORM GSTR-9A ( Annual Return ) by the Composition Scheme Dealers has been made "OPTIONAL" for the FY 2017-18 & FY 2018-19.
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