Answer

1. F

   Facts

   If there were no sales, purchases or ITC in the year and all returns were nil, GSTR-9 would also be nil. But if aggregate turnover is up to Rs 2 crore, which a dormant GSTIN is, filing is optional.

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

   A dormant GSTIN with zero turnover is within the Rs 2 crore exemption, so you need not file GSTR-9 unless the PAN has other GSTINs pushing the total above Rs 2 crore. More important is to keep filing nil GSTR-1 and GSTR-3B, or apply for cancellation in REG-16 if you will not restart, so that suspension and late fees do not build up.

4. C

   Conclusion

   1. 1Check PAN-level turnover of all GSTINs
   2. 2If within Rs 2 crore, treat GSTR-9 as optional
   3. 3Keep filing nil monthly or quarterly returns on time
   4. 4Apply for cancellation in REG-16 if the business will not restart

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