CA Intermediate · Taxation · Returns
Anand Electricals, Jaipur, has filed GSTR-3B for every month of 2025-26. It wants to file the annual return GSTR-9 for 2025-26. Its aggregate turnover is Rs 1.8 crore. What is the position?
Filing GSTR-9 for 2025-26 is optional for Anand Electricals because its aggregate turnover of Rs 1.8 crore does not exceed the Rs 2 crore limit up to which the annual return is exempted by notification.
- AFiling GSTR-9 is mandatory, with due date 31 December 2026
- BFiling GSTR-9 is optional because its aggregate turnover is up to Rs 2 croreCorrect
- CFiling GSTR-9C is mandatory since the turnover exceeds Rs 1 crore
- DGSTR-9 is due by 30 April 2026
Explanation
Taxpayers with aggregate turnover up to Rs 2 crore in the financial year are exempt from filing the annual return by notification, so filing is optional. Option C is wrong as reconciliation statement GSTR-9C is no longer needed for such a turnover.
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