Applicability of Form GSTR 9

Applicability of Form GSTR 9


All the Registered Taxable Persons under GST should file GSTR 9.

But for the financial year 2017-18 and 2018-19, GSTR-9 has been made optional for those registered persons whose turnover for the financial year was upto Rs 2 crores (NN 47/2019-Central tax) 



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