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What is GST Annual Return & Compliance ?

GST Annual Return is to be filed by all registered taxpayersincluding composition tax payers. It gives a summarised report of transactions done during the financial year. GSTR-9 consists of details about the supplies made and received during the year under different tax heads i.e., CGST, SGST, and IGST. Annual return is a consolidation of periodical returns and reconciliation with books of accounts.

Who need not file Annual Return ?

Persons not required to file Annual Return (Sec 44(1) R/w Rule

  • Input Service Distributors
  • TDS Deductors (Sec 51).
  • TCS Collectors (Sec 52) (Note: Required to file Annual statement in GSTR 9B u/s 52(5))
  • Casual Taxable Person.
  • Non Resident Taxable Person.
Types of GST Annual Returns & Who need to File

There are quite a few types of GST filing that have their specific forms. These forms are listed below-

Annual Return Form Sec Rule Who need to file
GSTR 9 44(1) 80(1) Every Regard Person / Regular taxpayers(filling GSTR 1 & GSTR 3 B)
GSTR 9A 44(1) Proviso to 80(1) Regd Person paying tax under Sec 10 (Composition Scheme), Filing GSTR4.
GSTR 9B 52(5) 80(2) TCS tax payers (e-Commerce Operrators), Filling GSTR 8
GSTR 9C 44(2)/35(5) 80(3) Regd Person Exceeding aggregate turnover Rs 2 crores during the financial year. And also ti file a copy of audied annual accounts.
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