GSTR 9-Annual return
GSTR 9 should be filed once in a year by the registered taxpayers. It consists of details regarding the supplies made and received during the year under CGST, SGST and IGST.
Persons required to file annual returns
All the registered persons under GST except
1.Casual Taxable Person
2.Non-resident taxable persons
3.Input service distributors
4.Persons paying TDS under section 51 of GST Act
Due date of filing GSTR9
Due date of filing GSTR9 is on or before December 31 of the subsequent financial year.
Different types of return under GSTR-9
GSTR 9 : filed by the regular taxpayers filing GSTR 1.
GSTR 9A : filed by the persons registered under composition scheme.
GSTR 9B : filed by the e-commerce operators .
GSTR 9C : filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year.
Notification No. 49/2018 – Central Tax dated 13th September, 2018 The format of Form GSTR-9C with
PART – A – Reconciliation Statement
PART – B- CERTIFICATION ( Certification in cases where the reconciliation statement (FORM GSTR-9C)
is drawn up by the person who had conducted the audit) is given in the link.