Please note that our client is a GTA (Transporter) and filing GSTR3B & GSTR1 NIL return. As under RCM they are not collecting the tax. Their turnover is above 2 crore and hence what will be crieteria for filing annual return 9 & GST Audit 9C. Please also note that turnover as per Tax audit will be reflecting in GSTR9 or not.

Reply— As per Section 44 of CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an Annual return (GSTR-9) for every financial year.

Your client (GTA) is required to file annual return (GSTR-9) for every financial year, and audit report (GSTR-9C) if turnover exceeds Rs. 2 crore in a financial year.