For F.Y 18-19 what is turnover limit for compulsary filing of Gstr-9 & Gstr-9C. Please give reference of notification.

Reply—As per notification No.47/2019–Central Tax Dated: 9th October, 2019 those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the Annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules.

In the recent GST council meeting held on 14.03.2020, it has been recommenede that relaxation should be given to MSMEs from furnishing of Reconciliation Statement in FORM GSTR-9C, for the financial year 2018-19, for taxpayers having aggregate turnover below Rs. 5 crores. No notification in this regard.