GSTR-9 (GST Annual Return) online is available for filing for F.Y. 2022-23, this year GST annual return form came early, so if your auto populated data is correct in GSTR-9 Tables then only you should file.
Also for F.Y. 2022-23 exemption for turnover upto 2 crore is not notified till date.
But if you want to file Previous pending GSTR-9 then file on or before 30 June 2023 because Late fee waiver is given by CBIC by notification number 07/2023 for pending GST annual return for f.y. 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of Rs.10000 CGST & Rs.10000 SGST
Watch this video to file GST annual return of any year.
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