Is filing of annual return for composition dealers mandatory for the fy 2017-18, 2018-19 & 2019-20? Please suggest!

Reply—All registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 (Annual Return), annually. GSTR-9A is not required to be filled by composition taxpayer for financial year 2019-20.

As per Notification no. 47/2019 central tax dated 09.10.2019, on the recommendations of the GST Council, those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees shall have the option to furnish the annual return under sub-section (1) of section 44 of CGST Act.

Thus, taxpayers whose turnover is less than Rs. 2 crore is not required to file annual return compulsorily for financial year 2017-18 and as well as 2018-19. As you are asking about GSTR-9A which is applicable for Composition dealer (turnover less than Rs. 1.5 crore), there is no compulsion to file annual return for financial year 2017-18 and as well as for 2018-19.

However, there is another annual return for composition dealers i.e. GSTR-4 which is required to be filed.