The GSTR9 is a document or statement that has to be filed once in a year by a Registered Taxpayer. This documentwill contain the details of all supplies made and received under various tax heads. (CGSt, SGST, and CGST). during the entire yearalongwith Turn over and audit details for the same. The filing of GSTR9 is mandatory.
For the FY 2017-18 & 2018-19 it is not mandatory to file GSTR-9. It is optional. The autopopulated valued would be deemed te be considered as Values for GSTR-9. If tin case there is difference from the autopopulated values then it's suggested to file GSTR-9 with correct values. else need not file.