Is composition dealer optional to file annual return for 2017-18 and 2018-19 As there turnover is below 2 crore

Reply—As per Notification no. 47/2019 central tax dated 09.10.2019, on the recommendations of the GST Council, those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees shall have the option to furnish the annual return under sub-section (1) of section 44 of CGST Act.

Thus, taxpayers whose turnover is less than Rs. 2 crore is not required to file annual return compulsorily for financial year 2017-18 and as well as 2018-19. As you are asking about GSTR-9A which is applicable for Composition dealer (turnover less than Rs. 1.5 crore), there is no compulsion to file annual return for financial year 2017-18 and as well as for 2018-19.