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GST Annual Return

Due Date for Filing GSTR-9 (Annual Return)

Such a return needs to be furnished on or before the 31st day of December following the end of such financial year. To further add to this, Rule 80(1) of the CGST Rules, 2017 states that such registered person shall furnish an annual return electronically in Form GSTR-9. This return needs to be filed through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

GSTR – 9A: Annual Return For Composition Dealers

GSTR 9A is the annual return that every registered person opting for composition levy needs to file every financial year. This return is in addition to the quarterly returns filed by a composition dealer during a financial year. Thus, GSTR 9A is an annual return filed by a composition dealer containing details that relate to the quarterly returns filed by him during the year. This return contains details with regards to supplies made by the taxpayer during the year under composition scheme. These details include:

The due date to file GSTR 9A is on or before December 31 succeeding the close of a particular financial year for which the return needs to be filed. For instance, Mr. Kapoor is a composition taxpayer who needs to file his annual return for the financial year 2020-2021. Thus, Mr. Kapoor needs to file his annual return in form GSTR 9A on or before December 31, 2021. However, this date can be extended by a proper officer through a notification.

GSTR – 9B: Annual Return For E-Commerce Operators Collecting TCS

Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement in FORM GSTR -9B. This return includes all the information furnished by the e-commerce operators in the monthly returns filed during the financial year. All the e-commerce taxpayers are required to file GSTR-9B on or before 31st December following the close of the financial year.

GSTR – 9C: Return For Registered Persons Getting Accounts Audited From CA

Every registered person having an aggregate turnover of more than Rs. 2 crores during a financial year must get his accounts audited by a CA or cost account. Furthermore, he needs to submit the annual return, a copy of the audited accounts and a reconciliation statement. This reconciliation statement is in Form GSTR 9C. So basically, GSTR 9C is a reconciliation statement reconciling value of supplies declared in annual return with the audited annual accounts.

The due date for filing GSTR-9C is the same as that for filing annual returns in GSTR-9. Hence, GSTR-9C shall be submitted on or before 31st December of the year subsequent to the relevant FY under audit. For instance, the due date for filing GSTR-9C for the FY 2017-2018 shall be 31st December 2018.

GSTR – 9: Annual Return For Normal Registered Taxpayer Under GST

Every registered person shall furnish electronically an annual return for every financial year in the prescribed form, except the following:

Furthermore, persons registered under GST but having no transactions during the year are still required to file a Nil Annual Return.

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