Annual Return in Goods and Service Tax

 Annual Return in Goods and Service Tax shall be filled by every Registered Tax Payer including Composition Scheme Dealer in form GSTR 9 or in Form GSTR 9A or in Form GSTR 9B or GSTR 9C depending upon type of Registration.

Form GSTR 9A is to be filled by Tax Payer who are Registered under Composition Scheme.

Form GSTR 9B is to be filled by E – Commerce Operator (like Amazon, Flipkart, Paytm etc.).

Form GSTR 9C is to be filled by any Tax Payer who’s annual Turnover Exceeds Rs. 200 Lakhs. Such Persons are also required to get their accounts audited and required to file a Reconciliation Statement which Reconcile Tax Payable as Per Form GSTR 9C and Tax already Paid by Such Tax Payer.

Type of Registered Tax Payers who are not required to File Annual Return: -
Any Tax Payer who are Registered as Casual Tax Payers
Tax Payers Registered as Input Service Distributer
Any Non Resident Persons Registered Under GST
Tax Payer who are Liable to Deduct TDS under GST

Due Date for Filing of Annual Return: -
Annual Return in Form GSTR 9 or GSTR 9A or GSTR 9B or GSTR 9C shall be filled on or before 31st December of succeeding year.