Answer

1. F

   Facts

   Sec 46 covers annual returns under Sec 44 as well. Check whether you were exempt for that year, since businesses up to ₹2 crore turnover are exempt from GSTR-9 from FY 2024-25.

2. P

   Provisions and law

   • Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
   • Sec 44, CGST Act 2017Annual return; exemption for turnover up to ₹2 crore by notification
   • Sec 47, CGST Act 2017Late fee for late returns
3. A

   Analysis

   If your aggregate turnover was above the exemption limit, you had to file GSTR-9 and the notice is valid. If you were within the exemption, reply with your turnover working. Example: FY 2024-25 turnover ₹1.6 crore means GSTR-9 is optional; reply to the officer with your GSTR-3B totals. Above ₹2 crore, file GSTR-9 with the late fee.

4. C

   Conclusion

   1. 1Check the year and your aggregate turnover for it.
   2. 2If exempt, write to the officer with the turnover working.
   3. 3If not exempt, prepare and file GSTR-9.
   4. 4Pay any late fee the portal computes.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.