GSTR 9C and the aggregate turnover is less than ₹ 2Cr., Goods and Services Tax - GST

[Hariharan Sundaram]

Dear experts whether the taxpayer is required to file GSTR 9C though his aggregate turnover is less than ₹ 2 Crores? Why I am asking this query is, in the Press release dated 04.07.2019, the Government has clarified that in respect of certain variations on account of Reverse charge in respect of Financial Year 2017-18 paid during Financial Year 2018-19, the same can be reconciled through GSTR 9C. Kindly give your valuable opinion

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[KASTURI SETHI]

Wait for enactment of the Financial Bill, 2019. As per news, Bill has been passed with some changes. So nothing concrete can be said till the enactment/issuance of notification.