Is GSTR-9 Mandatory for Sole Proprietors?
https://www.auditfiling.com/our_stories/do-proprietors-need-to-file-gstr-9
Not every sole proprietor is required to file GSTR-9. The GST law makes it mandatory only when your aggregate turnover crosses ₹2 crore in a financial year. For small shopkeepers, traders, and freelancers, this filing is optional, giving them compliance relief.