GST Audit and Annual return FY 18-19

GST Audit and Annual return (GSTR9 and GSTR9C) due date is 30th Sep 2020 for FY 18-19. Table below gives a snapshot of compliance based on aggregate turnover for the year 2018-2019

DescriptionAggregate TurnoverFormPeriodCompliance
GST Audit & Annual ReturnMore than 5 Cr.GSTR 9/ 9CFY 18-19Compulsory
GST Annual ReturnBetween 2 Cr. To 5 Cr.GSTR 9FY 18-19Compulsory
GST Annual ReturnLess than 2 Cr.GSTR 9FY 18-19Optional