GSTR-9 F.Y.2018-19

Optional but if there is any mismatch between any of your returns and books its better to file.

It's optional and no need to file.....but make sure U are available with all reconciliation not for authority but for your business as well because it may have impact

Yes it's optional for taxpayer whose aggregate Turnover is below 2crore & shall be deemed to be furnished on the due date if it has not been furnished before the due date.

(Refer Notification 47/2019 CT )

@ Mr Satyanarayana.,

Annual return is optional for turn over up-to 2cr dealers.

Filing of Annual Return ( FORM GSTR-9 ) has been made "OPTIONAL" for the Taxpayers having Aggregate Turnover upto Rs. 2 Crore vide 'Notification No. 47/2019 - Central Tax, dated 09.10.2019.'

Hence it is "OPTIONAL" for you...

Also for FY 2018-19, filing of FORM GSTR-9C ( RECONCILIATION STATEMENT and AUDIT REPORT ) has been made "MANDATORY" only for those taxpayers having Aggregate Turnover of "More than Rs. 5 Crore." Notification No. 16/2020 - CT, dated 23.03.2020 was issued to amend CGST Rules 2017. A new PROVISO has been inserted to sub Rule (3) of Rule 80 of the CGST Rules 2017.

Filing GSTR 9 is OPTIONAL for both FY 2017-18 and FY 2018-19 for Taxpayers having Turnover Upto Rs. 2 crore.

Thank You Sir..

 

Your most Welcome @ Satyanarayana Sir...🙏