GST Annual Return Filing (GSTR-9)
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What is GSTR 9: Annual Return Filing?
GSTR 9 is the annual return that is to be to be filed yearly by the taxpayers registered under GST.
GSTR 9 is to be filed yearly by the taxpayers registered under GST. It consists of details regarding the outward and the inward supplies made during the relevant financial year.
Before filing GSTR 9, the taxpayer must file all GSTR-1, GSTR-3B, or GSTR 4 returns. In case of over dues, the GSTR registration holder will not be allowed to file an annual GST annual return.
GSTR 9 consists of details regarding the outward and the inward supplies made or received during the relevant financial year under CGST, SGST, and IGST. It is a consolidation of all the monthly/quarterly returns filed in that year. best offline startup consultancy
GST Annual Return Types
GST annual return filing can be divided into three types based on the form to be filed as under:
GSTR 9
The entities exceeding a turnover of 2 crores are required to file GST annual return in form GSTR-9.
GSTR-9A
Registered taxpayers who have opted for the GST Composition scheme are required to file GSTR-9A.
GSTR-9C
Form GSTR-9C is meant to file the taxpayers' reconciliation statement about a particular financial year. This form is a statement of reconciliation between the Annual returns in GSTR-9 and the figures mentioned in the taxpayers' Audited financial statements.
GSTR 9C applies to the taxpayers who are required to obtain an annual audit of their accounts. GSTR 9C must be prepared and certified by a CA or Cost accountant. GST audit is applicable for a person having GST registration with an annual aggregate turnover of above two crores in a particular financial year.