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ANNUAL RETURN

An annual return has to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme under GSTR-9 & GSTR-9A.

WHAT IS GSTR-9 ANNUAL RETURN?

GSTR 9 form is an annual return to be filed once in a year by the registered taxpayers under GST. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly or quarterly returns during the year.

WHO SHOULD FILE GSTR 9 ANNUAL RETURN?

  •  Taxpayers opting Composition scheme as they must file GSTR-9A
  •  Casual Taxable Person
  •  Input service distributors
  •  Non-resident taxable persons
  •  Persons paying TDS under section 51 of GST Act.

WHAT ARE DIFFERENT TYPES OF ANNUAL RETURNS?

  •  GSTR 9: GSTR 9 should be filed by the regular taxpayers filing GSTR 1, and GSTR 3B.
  •  GSTR 9A: GSTR 9A should be filed by the persons registered under composition scheme under GST.
  •  GSTR 9B: GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
  •  GSTR 9C: GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.

WHAT IS THE DUE DATE OF GSTR-9?

GSTR-9 due date is on or before 31st December of the subsequent financial year. For instance, for FY 2017-18, the due date for filing GSTR 9 is 30th June 2019*. For FY 2018-19 the due date for filing GSTR 9 is 31st December 2019*.