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GSTR 9 : Annual Return Filing, Format, Eligibility & Rules

1. 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 including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGSTand IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

2. Who should file GSTR 9 annual return?

All the registered taxable persons under GST must file GSTR 9 form. However, the following persons are not required to file GSTR 9

3. What are different types of return under GSTR-9 form?

There are 4 types of return under GSTR 9 :
    1. GSTR 9: GSTR 9 should be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3.
    2. GSTR 9A: GSTR 9A should be filed by the persons registered under composition schemeunder GST.
    3. GSTR 9B: GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8during the financial year.
    4. 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

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