If annual returns GSTR-9 /9A remains unfiled by taxpayer having turnover below Rs.2 Crores, Portal won’t allow filing of annual returns after the due date : Clarified by CBIC
CGST -124
Further Clarification on Filing of Annual Return – 47/2019 dated 9.10.19
If annual returns GSTR-9 /9A remains unfiled by taxpayer having turnover below ₹2 Crores, then portal won’t allow filing of annual returns after the due date.