Twists and turns are not new to GST. In an expected move, the GST Council in its meeting held on September 20, 2019, announced a major relaxation in the filing of GSTR-9. All those taxpayers who had an annual turnover of Rs 2 crore or less during FY17-18 and FY18-19 may now choose not to file GSTR-9 for those years. Rest of the taxpayers must file GSTR-9 along with the certified GSTR-9C - reconciliation statement.