Annual return in form GSTR-9 or GSTR-9A

Annual return in form GSTR-9 or GSTR-9A :

Annual return has to be filed by 31st December following the close of financial year under section 44 of CGST Act. The return is to be filed by registered person supplying goods or services or both. The Annual return is not required to be filed by Input Service Distributor, person paying TDS under section 51, e-commerce operator paying TCS under section 52, casual taxable person and a non-resident taxable person.

Following Registered persons have to file annual returns – (a) Those charging GST invoices paying GST on monthly basis (c) Persons paying GST under composition scheme (c) Persons have to file Nil return if they are not paying GST, long as they are registered under GST.

Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year – section 44(1) of CGST Act.