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Annual Returns for F.Y. 20 - 21 - Goods and Services Tax - GSTExtract XYZ s turnover in the F.Y. 2019 20 was more than ₹ 5 crores and therefore they had filed Annual Return GSTR 9 and GSTR 9C . In the Financial Year 2020 21 their turnover was less than ₹ 2 Crores. Are they required to file Annual Return GSTR 9 and GSTR 9C for Financial Year 2020 21?
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