GST Annual Return

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  • 11 Apr 2019
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GST Annual Return
11 Apr

1. What is GSTR 9?

GSTR 9 is an annual return to be filed by every taxpayer registered under GST Regime. It is a summary of all the supplies made and received during the financial year. GSTR-9 is a consolidation of all the monthly or Quarterly return filed during the year.



2. Who should file GST Annual Return?

GST Annual Return is to be filed by all the registered person. All the registered person must file GSTR-9. But there are some case where there is an exemption for the person not to file GSTR-9 which are as follow:-

  • Person opted Composition scheme as they have to file GSTR-9A
  • Casual Tax Payers
  • Non-Resident Taxable person
  • Input Service Distributors


3. What are the types of Annual Returns??

  • GSTR-9:- This return is to be filed by all the registered Taxpayers
  • GSTR-9A:- GSTR-9A is to be filed by all the person registered under the composition scheme.
  • GSTR-9B:- GSTR-9B is for all the person who is acting as an e-commerce operator who has filed GSTR-8 during the year.
  • GSTR-9C:- GSTR-9C is to be filed by all the person whose turnover exceeds 2 crores during the financial year and who are required to get their accounts audited.


4. What is due date of GSTR-9?

Last Date for FY 2017-18, the due date of GSTR-9 is 31st December 2018 which has been further extended to 30th June 2019 in 31st GST Council Meeting held on 22nd December 2018.

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