Filing of GSTR-9A waived off; GSTR-9 made optional incase of turnover up to Rs. 2 crore
GST Council in its 37th Meeting on September 20, 2019 effected a relaxation in filing of annual returns for MSMEs for FY 2017-18 and FY 2018-19 as under:
a. waiver of the requirement of filing FORM GSTR-9A for Composition Taxpayers for the said tax periods; and
b. filing of FORM GSTR-9 for those taxpayers who (are required to file the said return but) have aggregate turnover up to Rs. 2 crores made optional for the said tax periods.
The press release also contains certain relevant changes in the GST filing procedure that are to effected through relevant circulars/notifications in due course.