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.
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.
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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