Answer

1. F

   Facts

   From FY 2024-25 onwards, a regular taxpayer whose aggregate turnover for the year is up to Rs 2 crore does not have to file GSTR-9. Filing is optional for you. Monthly or quarterly GSTR-1 and GSTR-3B are still compulsory.

2. P

   Provisions and law

   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
   • Notification 15/2025-CTRegistered persons with aggregate turnover up to Rs 2 crore are exempt from filing GSTR-9 from FY 2024-25
3. A

   Analysis

   Aggregate turnover is counted on your PAN across all GSTINs in India, including exempt and export sales, but excluding GST itself. If your PAN total is Rs 1.8 crore, the exemption covers every GSTIN under it. If you have two GSTINs at Rs 1.2 crore and Rs 0.9 crore, the PAN total is Rs 2.1 crore and both must file. Some owners still file voluntarily to record corrections in one place, but it closes the year's ITC window early under Sec 16(4).

4. C

   Conclusion

   1. 1Add up turnover of all GSTINs on your PAN for the year from GSTR-1 and books
   2. 2If the total is Rs 2 crore or less, note in your file that GSTR-9 is optional under Notification 15/2025-CT
   3. 3Keep monthly returns accurate and reconciled, since scrutiny can still happen
   4. 4If you are close to Rs 2 crore, recheck after year-end adjustments and credit notes

Turnover is checked at PAN level, not per GSTIN.

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