CBIC vide press release dated 14-03-2020 stated that No late filing fee for delayed filing of GSTR 9 (Annual Return) for the Financial Year 2017-18 and 2018-19 for taxpayers with aggregate turnover less than Rs. 2 crores.
If any taxpayers who's aggregate turnover was greater than 2 Crores than he have to file Annual return of FY 2017-18 first than he can file the Annual return of FY 2018-19. Now he have a option to file GSTR 9 (Annual return) without late fee for the FY 2017-18, after that he can file the Annual Return for the FY 2018-19.
If any taxpayers who's aggregate turnover was greater than 2 Crores than he have to file Annual return of FY 2017-18 first than he can file the Annual return of FY 2018-19. Now he have a option to file GSTR 9 (Annual return) without late fee for the FY 2017-18, after that he can file the Annual Return for the FY 2018-19.
