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GST ANNUAL RETURNS - Online Process

Every registered person shall furnish an annual return for every financial year.The Annual return is required to be filed electronically on or before the 31st December following the end of relevant financial year.

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    GST ANNUAL RETURNS

    Every registered person shall furnish an annual return for every financial year.The Annual return is required to be filed electronically on or before the 31st December following the end of relevant financial year.

    The pre-conditions for filing of GSTR-9 are:

    1. Taxpayer must have active GSTIN during the relevant financial year.
    2. Taxpayer has filed all applicable returns i.e. Form GSTR-1 and Form GSTR-3B of the relevant financial year before filing the Annual return.

    The following persons are not required to furnish annual return-

    1. Input Service Distributor,
    2. A person paying tax under section 51,
    3. A person paying tax under section 52,
    4. A casual taxable person, and
    5. A non-resident taxable person.
    Types of annual returns
    Form No Description
    GSTR 9 It is an Annual return for the regular tax payer.
    GSTR 9A It is an Annual return for Composition tax payer.
    GSTR 9B It is an Annual Return for the e-commerce operators who have filed GSTR 8 during the FY.
    GSTR 9C All tax payers whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited and file a copy of audited annual accounts and a reconciliation statement certified by practicing CA/CMA along with FORM GSTR-9C.
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