Aggregate Turnover Limit in F.Y. 2018-19
Form GSTR 9
Form GSTR 9C
|Up to INR 2 Crores||Optional*|
|Above INR 2 Crores to INR 5 Crores||Mandatory|
|Above INR 5 Crores||Mandatory|
*The Board has vide Notification No. 47/2019-Central Tax dated 09 October 2019 made it optional for registered persons whose aggregate turnover in a financial year does not exceed INR 2 Crores for furnishing Annual Return in Form 9 for F.Y. 2018-19.
It is pertinent to note that the due date for submission of Annual Return for F.Y. 2019-20 continues to be 31 December 2020 as per section 44 (1) of Central Goods and Service Tax Act, 2017 (‘CGST Act’, 2017)in the absence of any clarification from the Board in this Regard.