GST Annual Return (GSTR 9 and GSTR C)

Every Tax payer except non-resident taxpayer is required t0 file Annual Return in GSTR 9. It is a document or statement that has to be filed once a year by a registered taxpayer. It contains the details of all supplies made and received under various tax heads (CGST, SGST, and IGST) during the entire year along with turnover and audit details for the same.

The government has introduced a GSTR 9C audit form, which is to be filed annually by taxpayers who have a turnover of more than Rs.2 crores. It is a reconciliation statement between the annual returns filed in GSTR 9 and the audited annual financial statements of the taxpayer.

Types of GSTR 9

There are 4 types of annual returns under the GST law. They are:
 

• GSTR 9 – The regular taxpayer who files GSTR 1 & GSTR 3B must file GSTR 9 for the financial year.


• GSTR 9A – Registered Composite dealers (composition scheme) must file GSTR 9A for the financial year.


• GSTR 9B -E-commerce operators who collect tax at source and have filed GSTR 8 must file GSTR 9B for the financial year.


• GSTR 9C – All taxpayers whose aggregate turnover exceeds Rs.2 crores in a financial year and is liable to get their annual reports audited must file GSTR 9C which is an audit form.